please help to solve with the correct and clear answer. thx

The master budget at Monroe Manufacturing last perlod called for sales of 43,300 units at $55 each. The costs were estimated to be $39 variable per unit and $537,000 fixed. During the perlod, actual production and actual sales were 46,300 units. The selling price was $54 per unit. Varlable costs were $41 per unit. Actual fixed costs were $528,000. Requlred: Prepare a flexible budget for Monroe Manufacturing. Answer is complete but not entirely correct