Novak was about to close the books on the company's second year of business. Things had gone well, but not quite as well as the company had planned. Management had expected sales volume to be 23,100 units, compared to actual sales of 21,700 units. The company's budgeted information is as follows. (a1) Prepare a master budget and a flexible budget for the company. Variable costs: DM DL. Variable-MOH Fixed costs: Fixed-MOH Fixed SG\&A Operating income