Zip-up Company provides the following data developed for its master budget:

Sales price	$11.00 per unit
Costs:
Direct materials .	$3.00 per unit
Direct labor	$4.75 per unit
Variable overhead .	$0.50 per unit
Factory depreciation .	$12,000 per month
Supervision	$13,000 per month
Selling expense ..	$0.25 per unit
Administrative cost	$9,000 per month

Required:

Prepare flexible budgets for sales of 20,000, 22,000 and 24,000 units. Use a contribution margin format.