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. QS 21-3 (Static) Flexible budget income calculation LO P1 If the company actually produces and sells 26,000 units, calculate the flexible budget income. Contribution margin Flexible Budget------ Flexible Budget at Variable Amount per Unit Total Fixed Cost 20,000 units 26,000 units