Swifty Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,500 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales.

Sales Revenue		$	250,000
Cost of goods sold (all variable)			150,000
Gross margin			100,000
Operating expenses			70,000
Operating income		$	30,000

Prepare a flexible budget based on sales of 1,500, 2,840, and 3,960 units. (Round unit values to 2 decimal places e.g. 15.25 and all other answers to 0 decimal places, e.g. 1525. If operating income is negative, enter amounts using a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)