Perkins Company Provides the Following Data Developed for Its Master

Perkins Company provides the following data developed for its master budget:
$\begin{array}{ll}\text { Sales price } & \$ 11 \text { per unit } \\\text { Costs: } \\\text { Direct materials } & \$ 3 \text { per unit } \\\text { Direct labor } & \$ 4.25 \text { per unit } \\\text { Variable overhead } & \$ 0.50 \text { per unit } \\\text { Factory depreciation } & \$ 12,000 \text { per month } \\\text { Supervision } & \$ 11,000 \text { per month } \\\text { Selling expense } & \$ 0.25 \text { per unit } \\\text { Administrative cost } & \$ 9,000 \text { per month }\end{array}$ Prepare flexible budgets for sales of 20,000, 22,000, and 24,000 units.Use a contribution margin format.