The master budget at Western Company last period called for sales of 245,000 units at $8.70 each. The costs were estimated to be $4.00 variable per unit and $220,000 fixed. During the period, actual production and actual sales were 250,000 units. The selling price was $8.80 per unit. Variable costs were $4.75 per unit. Actual fixed costs were $220,000. Required: Prepare a flexible budget for Western. WESTERN COMPANY Flexible Budget $ 0 $ 0