The manager of Coronado, Inc. reviewed the year just completed, hoping to establish a point of comparison for measuring the

company's actual performance. Sales volume came in lower than expected, at $5,200$ units, compared with budgeted sales of $5,600$

units. Coronado's budgeted DM$,$ DL$,$ and variable$-$MOH costs added up to $$22$ per unit with an expected selling price of $$48$ per

unit. Budgeted fixed costs totaled $$124,800.$ There were no variable SG&A costs.

Prepare Coronado's flexible budget for the year just ended.