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The fixed budget for $20,000$ units of production shows sales of $$400,000$; variable costs of $$80,000$; and fixed costs of $$150,000.$

If the company actually produces and sells $26,000$ units, calculate the flexible budget income.

$\backslash$table$[[,\_\_-\_$lexible B$,$udget$----,.....$Flexible E$,$udget at$],[,\backslash$table$[[$Variable Amount per$],[$Unit$]],$Total Fixed Cost,$20,000$ units,$26,000$ units$],[$Sales$,20,,400,000,520,000],[$Variable costs,,,$80,000,104,000],[$Contribution margin,$20,,320,000,416,000],[$Fixed costs,,$150\mathrm{.}000,150\mathrm{.}000,150,000],[$Income$,,,170,000,266,000]]$