do not round intermediate calculations!

Fournier Fixtures produces a variety of manufactured items for the home and buliding industry The company produces only when it recelves orders and, therefore, has no inventories. The following information is available for the current month \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Fournier Fixtures } & \\ \hline \multicolumn{1}{|c|}{ Flexible Budget } & \\ \hline Sales revenue & \\ \hline Variable costs: & \\ \hline Materials & \\ \hline Direct labor & \\ \hline Variable overhead & \\ \hline Variable marketing and administrative & $ \\ \hline Total variable costs & $ \\ \hline Contribution margin & \\ \hline Fixed costs: & \\ \hline Manufacturing overhead & \\ \hline Marketing & \\ \hline Administrative & $ \\ \hline Total fixed costs & \\ \hline Operating profit & \\ \hline \end{tabular}