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: Actual (based on actual orders for 428,400 units) $ 8,139,600 Master Budget (based on budgeted orders for 382,500 units) $7,650,000 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 Required: Prepare a flexible budget for Fournier Fixtures. Note: Do not round intermediate calculations. Fournier Fixtures 2,675,400 243,000 1,242,400 886,000 $5,046,800 $ 3,092,800 1,677,000 607,600 417,000 $ 2,701,600 $ 391,200 2,375,000 223,000 1,102,000 796,000 $ 4,496,000 $ 3,154,000 1,710,000 590,000 455,000 $ 2,755,000 $ 399,000 Flexible Budget Sales revenue Variable costs Materials Direct labor Variable overhead Variable marketing and administrative Total variable costs $ 0 Contribution margin $ 0 Fixed costs Manufacturing overhead Marketing Administrative Total fixed costs Operating profit $ 0 $