Grenada Company Estimates Sales of 15,000 Units for the Upcoming

Grenada Company estimates sales of 15,000 units for the upcoming period.At this sales volume its budgeted income is as follows: $\begin{array}{l}\begin{array}{|l|}\hline \\\hline \text {Sales}\\\hline \text {Less variable costs:}\\\hline \text {Manufacturing costs}\\\hline \text {Selling and administrative costs}\\\hline \text {Contribution margin}\\\hline \text {Less fixed costs:}\\\hline \text {Manufacturing costs}\\\hline \text {Selling and administrative costs}\\\hline \text { Net income}\\\hline \end{array}\begin{array}{ll|}\hline\text { Per Unit }\\\hline \$ & 60 \\\hline & \\\hline \$ & 30 \\\hline \$ & 10 \\\hline \$ & 20 \\\hline & \\\hline & \\\hline & \\\hline & \\\hline\end{array}\begin{array}{ll|}\hline {\text { Total }} \\\hline \$ & 900,000 \\\hline & \\\hline & 450,000 \\\hline & \underline {150,000} \\\hline \$ & 300,000 \\\hline & \\\hline & 125,000 \\\hline & \underline {155,000} \\\hline \$ & 20,000\\\hline\end{array}\end{array}$ During the period the company actually produced and sold 18,000 units.
Required:
Prepare a flexible budget based on 18,000 units.