Allard Manufacturing Company established the following standard price and cost data.

$\backslash$table$[[$Sales price,$$8\mathrm{.}60$ unit$],[$Variable manufacturing cost,$$3\mathrm{.}30$ per$],[$unit$,],[\backslash$table$[[$Fixed manufacturing cost$],[$Fixed selling and$],[$administrative cost$]],$$$2,400$ total$]]$

Allard planned to produce and sell $2,500$ units. Actual production and sales amounted to $2,600$ units.

Required

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

$\backslash$table$[[$ALLARD MANUFACTURING COMPANY$],[,$Pro Forma Income Statement$],[,\backslash$table$[[$Master Budget$],[2,500$ Units$]]],[,],[,],[,],[,],[,],[,],[,$$