Odessa, Inc., reports the following information concerning operations for the most recent month:

	Actual (based on actual of 540 units)						Master Budget (based on budgeted 600 units)
Sales revenue		$	100,320					$	108,000
Less
Manufacturing costs
Direct labor			13,050						13,800
Materials			12,460						14,400
Variable overhead			6,030						7,800
Marketing			5,080						5,760
Administrative			4,200						4,200
Total variable costs		$	40,820					$	45,960
Contribution margin		$	59,500					$	62,040
Fixed costs
Manufacturing			4,360						4,500
Marketing			10,280						9,900
Administrative			9,861						9,900
Total fixed costs		$	24,501					$	24,300
Operating profits		$	34,999					$	37,740

There are no inventories.

Required:

Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.)