Answer :
Solution:
New Rock, Inc.
Flexible Budget
Sales Revenue (7,800 x $64) $499,200
Cost of Goods Sold (7,800 x $28.75) 224,250
Gross Profit 274,950
Variable operating expenses(7,800 x 19.25) 150,150
Fixed operating expenses ($220,000 x 0.30) 66,000
Net Income $58,800