Toyworld manufactures and sells a line of toys. The toys are primarily distributed through department stores. The following table provides data concerning the companys costs:

			Fixed Cost per Month		Cost per Toy
Cleaning supplies					$ 3
Electricity			$ 4,500		1
Maintenance					3
Wages and salaries			25,000		4
Depreciation			22,500
Rent			10,000
Administrative expenses			12,500		1

The company expects to charge customers an average of $20.00 per toy.

Using the format provided, prepare a flexible budget for February assuming either 9,000 or 10,000 toys are sold.