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: Master Budget (based on Actual (based on budgeted orders actual orders for for 370,000 414,400 units) unita) $7,400,000 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 costa Operating profits Required: Prepare a flexible budget for Fournier Fixtures. Note: Do not round intermediate calculations. $ 7,873,600 2,646,400 238,000 1,218,400 876,000 $ 4,978,800 $2,894,800 1,632,000 556,600 372,000 $ 2,560,600 5 334,200 2,350,000 218,000 1,082,000 786,000 $ 4,436,000 $2,964,000 1,660,000 540,000 405,000 $ 2,605,000 $359,000 Sales revenue Fournier Fixtures Flexible Budget