Using the following unit and total quantities, prepare a flexible budget at the production and sales levels of 14,000, 15,000, and 16,000 units for Central Manufacturing Company. 

To do this, be sure to apply the general principles of the budgeting process, calculate all the components of a flexible budget, and determine the correct factory overhead.

 Sale price per unit 85.00

Direct materials per unit 25.50

Direct labor per unit 7.75

Variable factory overhead per unit 16.00

Fixed factory general expenses 87,000.00

Variable selling and administration expense per unit 13.00

Fixed sales and administration expenses 95,000.00