Nottingham Forest Products reports the following information concerning operations for the most recent month:

Actual $($based on actual sales of $5,010$ units$)$ Master Budget $($based on budgeted sales of $4,175$ units$)$

Sales revenue $ $239,200$ $ $196,225$

Less

Manufacturing costs

Direct labor $50,37239,070$

Materials $31,59027,270$

Variable overhead $16,67813,170$

Marketing $7,8756,270$

Administrative $7,2856,570$

Total variable costs $ $113,800$ $ $92,350$

Contribution margin $ $125,400$ $ $103,875$

Fixed costs

Manufacturing $39,03537,470$

Marketing $14,93012,270$

Administrative $9,61510,470$

Total fixed costs $ $63,580$ $ $60,210$

Operating profits $ $61,820$ $ $43,665$

There are no inventories.

Required:

Prepare a flexible budget for Nottingham Forest Products.

Note: Do not round intermediate calculations.