Data-2-Go manufactures and sells flash drives. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month:

Actual (based on actual of 425,000 units) Master Budget (based on budgeted 400,000 units)

Sales revenue $ 2,970,000 $ 3,600,000

Less Variable costs

Blank flash drives 1,000,000 800,000

Direct labor 250,000 220,000

Variable overhead 353,500 390,000

Variable marketing and administrative 305,000 320,000

Total variable costs $ 1,908,500 $ 1,730,000

Contribution margin $ 1,061,500 $ 1,870,000

Less Fixed costs

Manufacturing overhead 575,000 600,000

Marketing 175,000 175,000

Administrative 96,500 112,500

Total fixed costs $ 846,500 $ 887,500

Operating profits $ 215,000 $ 982,500

Required:

Prepare a flexible budget for Data-2-Go. (Do not round intermediate calculations.)