Jordan Manufacturing Company established the following standard price and cost data.

$\backslash$table$[[$Sales price,$$8\mathrm{.}50$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}40$ per unit$],[$Fixed manufacturing cost,$$2,300$ total$],[$Fixed selling and administrative cost,$$700$ total$]]$

Jordan planned to produce and sell $2,000$ units. Actual production and sales amounted to $2,100$ units.

Required

a$.$ Prepare the pro forma income statement in contribution format that would appear in a master budget.

b$.$ Prepare the pro forma income statement in contribution format that would appear in a flexible budget.