Irvine Publications established the following standard price and costs for a hardcover picture book.

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.

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