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

Sales price	$	10.00	per unit
Variable manufacturing cost	$	6	per unit
Fixed manufacturing cost	$	3,000	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 format that would appear in a master budget.

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