Tucker Supply sells a unit of its product for $10.00, resulting in a contribution margin of $8.00 per unit. Fixed costs are budgeted at $52,000 per quarter for volumes up to 15,000 units and $78,000 for volumes exceeding 15,000 units.
Prepare the flexible budget for the next quarter for volume levels of 12,000, 18,000, and 25,000 units.