The master budget at Western Company last period called for sales of 230,000 units at $11.00 each. The costs were estimated to be $3.00 variable per unit and $270,000 fixed. During the period, actual production and actual sales were 235,000 units. The selling price was $11.10 per unit. Variable costs were $3.75 per unit. Actual fixed costs were $270,000.

Required: Prepare a flexible budget for Western.