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 411,600 units)	Master Budget (based on budgeted orders for 367,500 units)
Sales revenue	$ 7,820,400	$ 7,350,000
Less
Variable costs
Materials	2,640,600	2,345,000
Direct labor	237,000	217,000
Variable overhead	1,213,600	1,078,000
Variable marketing and administrative	874,000	784,000
Total variable costs	$ 4,965,200	$ 4,424,000
Contribution margin	$ 2,855,200	$ 2,926,000
Less
Fixed costs
Manufacturing overhead	1,623,000	1,650,000
Marketing	546,400	530,000
Administrative	363,000	395,000
Total fixed costs	$ 2,532,400	$ 2,575,000
Operating profits	$ 322,800	$ 351,000

Required:

Prepare a flexible budget for Fournier Fixtures.

Note: Do not round intermediate calculations.