The following fixed budget is based on budgeted sales of 700 units.

Sales (700 units $800 per unit)	$ 560,000
Costs
Direct materials	56,000
Direct labor	98,000
Indirect materials	35,000
Supervisor salary	13,000
Sales staff commissions	28,000
Shipping	30,800
Administrative salaries	42,000
DepreciationMachinery	7,000
Taxes and insurance	4,000
Sales staff salaries (fixed)	7,200
Income	$ 239,000

Using an activity level of 750 units, prepare a flexible budget.

Flexible Budget
	Variable Amount per Unit	Total Fixed Cost	Flexible Budget for Unit Sales of 750
Variable costs
	0		0
Fixed costs
		$0	$0