Data-2-Go manufactures and sells flash drives. The company produces only when it receives order and, therefore, has no inventories. The following information is available for the current month Actual Master Budget (based on actual of (based on budgeted 750,000 units) $3,105,000 800,000 units) $3,000,000 Sales revenue Less Variable costs Blank flash drives Direct labor Variable overhead Variable marketing and administrative 900,000 172,500 421,500 292,500 900,000 210,000 390,000 300,000 Total variable costs $1,786,500 $1,800,000 Contribution margin $1,318,500 $1,200,000 Less Fixed costs Manufacturing overhead Marketing Administrative 618,000 180,000 127,500 600,000 180,000 112,500 Total fixed cost $ 925,500 $892,500 Operating profits $393,000 $ 307,500