Allard Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.60 per unit $ 3.50 per unit $2,700 total $ 600 total Allard planned to produce and sell 2,300 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 2,300 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