Allard Manufacturing Company established the following standard price and cost data. Sales price $ 8.50 per unit Variable manufacturing cost $ 3.50 per unit Fixed manufacturing cost $ 2,100 total Fixed selling and administrative cost $ 800 total Allard planned to produce and sell 2,800 units. Actual production and sales amounted to 3,100 units. Prepare the pro forma income statement in contribution format that would appear in a flexible budget.