pls provide formulas and a complete budget for both the 80,000 and the 90,000 tysm. i will upvote!

PA12. D 7.4 Before the year began, the following static budget was developed for the estimated sales of 100,000. Sales are sluggish and management needs to revise its budget. Use this information to prepare a flexible budget for 80,000 and 90,000 units of sales. Sales $3,500,000 Cost of goods sold Direct material 900,000 Direct labor 1,000,000 Variable manufacturing overhead 250,000 Fixed manufacturing overhead 80,000 Cost of goods sold 2,230,000 Gross profit 1,270,000 Variable sales and administration expenses 100,000 Fixed sales and administration expenses 950,000 Income before taxes 220,000 Taxes 66,000 Net Income 154,000