Chapter 16 Question 3

The following are the actual results for Bentler Associates for the most recent period:

Sales volume	79,200	units
Sales revenue	$ 1,029,600
Variable costs
Manufacturing	262,080
Marketing and administrative	39,450
Contribution margin	$ 728,070
Fixed costs
Manufacturing	461,860
Marketing and administrative	104,350
Operating profit	$ 161,860

The company planned to produce and sell 90,000 units for $12.50 each. At that volume, the contribution margin would have been $792,000. Variable marketing and administrative costs are budgeted at 5 percent of sales revenue. Manufacturing fixed costs are estimated at $5 per unit at the budgeted volume of 90,000 units. Management notes, We budget an operating profit of $2.50 per unit at the budgeted volume.

79.200 units is what it is

Required: a. Construct the master budget for the period. b. Prepare a profit variance analysis.

complete both charts asap please