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Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 450 units) $72,390 Master Budget (based on budgeted 500 units) $80,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 11,230 9,060 6,770 4,076 4,500 $35,636 $36,754 12,000 11,000 8,500 4,750 4,500 Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative 3,860 8,388 7,961 4,000 8,000 8,000 Total fixed costs Operating profits $16,545 $19,250 There are no inventories