Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month Materials Actual (based on actual orders for 442,400 units) $ 8,405,600 2,704,400 248,000 1,266,400 896,000 $5,114,800 Master Budget (based on budgeted orders for 395,000 units) $7,900,000 2,400,000 228,000 1,122,000 Sales revenue Less Variable costs 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 Required: Prepare a flexible budget for Fournier Fixtures. Note: Do not round intermediate calculations. Fournier Fixtures $ 3,290,800 806,000 $4,556,000 $3,344,000 1,722,000 658,600 462,000 1,760,000 640,000 $2,842,600 $ 448,200 505,000 $2,905,000 $439,000 Flexible Budget Sales revenue