Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on actual orders for 406, 000 units) $ 7,714,000 Master Budget (based on budgeted orders for 362,500 units) $ 7,250,000 Sales revenue Less Variable costs Materials Direct labor Variable overhead Variable marketing and administrative Total variable costs Contribution margin Less Fixed costs Manufacturing overhead Marketing Administrative Total fixed costs Operating profits 2,629,000 235,000 1,204,000 870,000 $ 4,938,000 $ 2,776,000 2,335,000 215,000 1,070,000 780,000 $ 4,400,000 $ 2,850,000 1,605,000 526.000 345,000 $ 2,476,000 $ 300,000 1,630,000 510,000 375,000 $ 2,515,000 $ 335,000 Next