Flexible budget. Brabham Enterprises manufactures tires for the Formula I motor racing circuit. For August 2014, it budgeted to manufacture and sell 3,000 tires at a variable cost of 74 per tire and total fixed costs of 54,000. The budgeted selling price was 110 per tire. Actual results in August 2014 were 2,800 tires manufactured and sold at a selling price of 112 per tire. The actual total variable costs were 229,600, and the actual total fixed costs were 50,000. 1. Prepare a performance