Office Plus sells its main product, ergonomic mouse pads, for $ 12 each. Its ­variable cost is $ 5.20 per pad. Fixed costs are $ 205,000 per month for volumes up to 65,000 pads. Above 65,000 pads, monthly fixed costs are $ 280,000. Prepare a monthly flexible budget for the product, showing sales revenue, variable costs, fixed costs, and operating income for volume levels of 45,000, 55,000, and 75,000 pads.