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 439,600 units) $ 8,352,400 for 392,500 units) $ 7,850,000 Sales revenue Less Variable costs Materials Direct labor Variable overhead Variable marketing and administrative Total variable costs Contribution margin Less Fixed conte Manufacturing overhead Marketing Administrative Total fixed costs Operating profits Required: Prepare a flexible budget for Fournier Fixtures. Note: Do not round intermediate calculations. 2,698,600 247,000 1,261,600 894,000 $ 5,101,200 $3,251,200 2,395,000 227,000 1,118,000 804,000 $ 4,544,000 $ 3,306,000 1,713,000 648,400 453,000 $ 2,814,400 $ 436,800 1,750,000 630,000 495,000 $2,875,000 $ 431,000