Allard Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost $2,000 total Fixed selling and $ 900 total administrative cost $ 8.50 per unit $ 3.80 per unit Allard planned to produce and sell 2,600 units. Actual production and sales amounted to 2,700 units. Required a. Prepare the pro forma income statement in contribution format that would appear in a master budget. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Master Budget 2,600 Units b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Flexible Budget 2,700 Units