Thank you for contacting the school. Please refer to pages 358-361 to find information on Flexible Budget in your textbook titled Managerial Accounting by Crosson and Needles. I have also included a few YouTube videos that are great for understanding Flexible Budget.
http://www.youtube.com/watch?v=3vQ9TjoQ11M
http://www.youtube.com/watch?v=vP0FpiADIE8
http://www.youtube.com/watch?v=EMTIJ5e83nE
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DM