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 inventorles. The following information is avallable for the current month:

$\backslash$table$[[,\backslash$table$[[$Actual $($based on$],[$actual orders for$],[394,800$ units$)]],\backslash$table$[[$Master Budget$],[($based on$],[$budgeted orders$],[$for $352,500],[$units$)]]],[$Sales revenue,$$7,501,200,$$$7,050,000],[$Less$],[$Variable costs$],[$Materials$,2,605,800,2,315,000],[$Direct labor,$231,000,211,000],[$Variable overhead,$1,184,800,1,054,000],[$Variable marketing and administrative,$862,000,772,000],[$Total variable costs,$$4,883,600,$$$4,352,000],[$Contribution margin,$$2,617,600,$$$2,698,000],[$Less$],[$Fixed costs$],[$Manufacturing overhead,$1,569,000,1,590,000],[$Marketing$,485,200,470,000],[$Administrative$,309,000,335,000],[$Total fixed costs,$$2,363,200,$$$2,395,000],[$Operating profits,$$254,400,$$$303,000]]$

Required:

Prepare a flexible budget for Fournier Fixtures.

Note: Do not round Intermedlate calculations.

$\backslash$table$[[$Fournier Fixtures$],[$Sales revenue,$],[$Variable costs:,$],[$Materials$,],[$Direct labor,$],[$Variable overhead,$],[$Variable marketing and administrative,$$],[$Total variable costs,$$],[$Contribution margin,$],[$Fixed costs:,$],[$Manufacturing overhead,$],[$Marketing$,],[$Administrative$,$$$],[$Total fixed costs,$$],[$Operating profit,$0]]$