Allard Manufacturing Company established the following standard price and cost data. Sales price $ 8.20 per unit $ 3.30 per Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost unit $2,800 total $ 700 total Allard planned to produce and sell 2,400 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. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Master Budget 2,400 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 2,600 Units