Allard Manufacturing Company established the following standard price and cost data.
Sales price ............... $10.00 per unit
Variable manufacturing cost ........ $6 per unit
Fixed manufacturing cost ......... $3,000 total
Fixed selling and administrative cost ...... $1,000 total
Allard planned to produce and sell 2,000 units. Actual production and sales amounted to 2,200 units.

Required
a. Prepare the pro forma income statement in contribution format that would appear in a master budget.
b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget.