The master budget at Monroe Manufacturing last period called for sales of 42,200 units at $44 each. The costs were estimated to be $28 variable per unit and $526,000 fixed. During the period, actual production and actual sales were 45,200 units. The selling price was $43 per unit. Variable costs were $30 per unit. Actual fixed costs were $517.000 Required: Prepare a flexible budget for Monroe Manufacturing