Allard Manufacturing Company established the following standard price and cost data. Sales price $ 8.30 per unit Variable manufacturing cost $ 3.60 per unit Fixed manufacturing cost $ 2,800 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.

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