The master budget at Western Company last period called for sales of 235,000 units at $9.30 each. The costs were estimated to be $4.00 variable per unit and $270,000 fixed. During the period, actual production and actual sales were 240,000 units. The selling price was $9.40 per unit. Variable costs were $4.75 per unit. Actual fixed costs were $270,000. Prepare a flexible budget for Western.