Problem Company prepared the following budget for the year based on 1,000 units sold: Variable costs 450,000 Contribution margin 300,000 Fixed costs 200,000 Operating income 100,000 Actual results for the year were : Units sold 950 Sales $703,000 Variable costs 432,250 Contribution margin 270,750 Fixed costs 185,000 Operating income 5, 750 Required: prepare a static and flexible budget for the year. Prepare a budget for the next year with 1,100 units sols and a 10% increase in fixed costs