Spreadsheet Assignment Using Excel Irvine Publications established the following standard price and costs for a hardcover picture book that the company produces.

Irvine planned to make and sell 30,000 copies of the book.
Required Construct a spreadsheet like the one shown in Exhibit 8.1 to illustrate a static budget and a flexible budget for production volumes of 28,000, 29,000, 30,000, 31,000, and 32,000.