The Wentworth Company,estimating Its Sales to Be 40,000 Units for the Upcoming

The Wentworth Company,estimating its sales to be 40,000 units for the upcoming period,prepared the following static budget: $\begin{array}{l}\begin{array}{|l|}\hline \text { Units:}\\\hline \text {Sales}\\\hline \text {Less variable costs:}\\\hline \text {Manufacturing costs}\\\hline \text {Selling and administrative costs}\\\hline \text {Contribution margin}\\\hline \text {Less fixed costs:}\\\hline \text {Manufacturing costs}\\\hline \text {Selling and administrative costs}\\\hline \text { Net income}\\\hline \end{array}\begin{array}{ll|}\hline & 40,000 \\\hline \$ & 400,000\\\hline\\\hline & 140,000 \\\hline & \underline {80,000} \\\hline \$ & 180,000 \\\hline\\\hline & 44,000 \\\hline & \underline {34,000} \\\hline \$ & 102,000\\\hline\end{array}\end{array}$ The owner of the business is not so sure about the 40,000 unit sales volume and has requested additional budgets.
Required:
In the table provided,prepare two additional budgets,one at 90% of the static budget volume level and one at 110% of the static budget volume level.