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:
$\begin{array}{lr}\text {Units:}&40,000\\\text {Sales}&\$400,00\\\text {Tess variable costs.}\\\text { Manufacturing costs } & 140,000 \\\text { Selling and administrative costs } & \underline{80,000} \\ \text { Contribution margin } & \$ 180,000\\\text { Less fixed costs: } &\\\text { Manufacturing costs } & 44,000 \\\text { Selling and administrative costs } & \underline{34,000}\\\text { Net income } & \underline{ \$ 102,000}\end{array}$
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.