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 439,600 units)	Master Budget (based on budgeted orders for 392,500 units)
Sales revenue	$ 8,352,400	$ 7,850,000
Less
Variable costs
Materials	2,698,600	2,395,000
Direct labor	247,000	227,000
Variable overhead	1,261,600	1,118,000
Variable marketing and administrative	894,000	804,000
Total variable costs	$ 5,101,200	$ 4,544,000
Contribution margin	$ 3,251,200	$ 3,306,000
Less
Fixed costs
Manufacturing overhead	1,713,000	1,750,000
Marketing	648,400	630,000
Administrative	453,000	495,000
Total fixed costs	$ 2,814,400	$ 2,875,000
Operating profits	$ 436,800	$ 431,000

Required:

Prepare a flexible budget for Fournier Fixtures.