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Allard Manufacturing Company established the following standard price and cost data. $ 9.00 per Sales price unit Variable manufacturing cost $ 3.30 per unit Fixed manufacturing cost $2,200 total Fixed selling and $ 900 total administrative cost Allard planned to produce and sell 2,600 units. Actual production and sales amounted to 2,800 units. VULCULUU U. Required a. Prepare the pro forma income statement in contribution format that would appear in a master budget. 13 ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Master Budget 2,600 Units b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Flexible Budget 2,800 Units