The master budget at Western Company last period called for sales of 230,000 units at $9.30 each. The costs were estimated to be $3.00 variable per unit and $220,000 fixed. During the period, actual production and actual sales were 235,000 units. The selling price was $9.40 per unit. Variable costs were $3.75 per unit. Actual fixed costs were $220.000 Required: Prepare a flexible budget for Western. 09 WESTERN COMPANY Flexible Budget ces