Fanning Manufacturing Company established the following standard price and cost data.

$\backslash$table$[[$Sales price,$$8\mathrm{.}10$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}80$ per unit$],[$Fixed manufacturing cost,$$2,400$ total$],[$Fixed selling and administrative cost,$$600$ total$]]$

Fanning planned to produce and sell $2,400$ units. Actual production and sales amounted to $2,500$ units.

Required

a$.$ Prepare the pro forma income statement in contribution format that would appear in a master budget.

b$.$ Prepare the pro forma income statement in contribution format that would appear in a flexible budget.

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Prepare the pro forma income statement in contribution format that would appear in a master budget.