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

	Actual (based on actual sales of 5,340 units)	Master Budget (based on budgeted sales of 4,450 units)
Sales revenue	$ 255,700	$ 209,150
Less
Manufacturing costs
Direct labor	50,482	39,180
Materials	31,700	27,380
Variable overhead	16,788	13,280
Marketing	7,985	6,380
Administrative	7,395	6,680
Total variable costs	$ 114,350	$ 92,900
Contribution margin	$ 141,350	$ 116,250
Fixed costs
Manufacturing	39,200	37,580
Marketing	15,040	12,380
Administrative	9,780	10,580
Total fixed costs	$ 64,020	$ 60,540
Operating profits	$ 77,330	$ 55,710

There are no inventories.

Required:

Prepare a flexible budget for Nottingham Forest Products.

Note: Do not round intermediate calculations.

NOTTINGHAM FOREST PRODUCTS Flexible Budget