Talbot Manufacturing produces exercise mats and sells the mats to customers around the country. The expenses below are based on producing 25,000 mats. Prepare a flexible budget if the actual number of mats sold were 25,379. variable expenses:
Materials		50,000
Shipping and handling			8,250
Toll-free phone		2,750
Credit card fees		5,500
Miscellaneous items			11,000
Total variable expenses			77,500
Fixed expenses
TV commercial		45,000
Actors and models			5,000
Studio rental		15,000
Total fixed expenses			65,000
Total expenses		142,500