The following information is from Franklin Industries master budget for 2008:

Number of units	15,000
Sales revenue	$585,000
Direct materials	165,000
Direct labor	90,000
Variable factory overhead	120,000
Fixed factory overhead	75,000
Variable selling and administrative expenses	60,000
Fixed selling and administrative expenses	20,000

Prepare flexible budgets for the production and sale of 14,000, 15,000 and 16,000 units, respectively.