frames, inc. manufactures, produces, and sells picture frames. the frame sells for $25 and the variable operating costs per unit are $12. the managerial accountant reported fixed costs of $50,000 per month, which produces a sales volume of 25,000 frames. the manager needs to sell 26,000 frames to meet the sales quota and incur no more than $70,000 of fixed costs. the flexible budget, with a sales volume of 30,000 frames, would show operating income of: