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

	Actual (based on actual of 675 units)						Master Budget (based on budgeted 750 units)
Sales revenue		$	104,880					$	112,500
Less
Manufacturing costs
Direct labor			14,240						15,000
Materials			16,030						18,000
Variable overhead			10,220						12,000
Marketing			6,520						7,200
Administrative			6,750						6,750
Total variable costs		$	53,760					$	58,950
Contribution margin		$	51,120					$	53,550
Fixed costs
Manufacturing			4,365						4,500
Marketing			9,688						9,300
Administrative			9,664						9,700
Total fixed costs		$	23,717					$	23,500
Operating profits		$	27,403					$	30,050

There are no inventories.

Required:

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

ODESSA, INC.
Flexible Budget
Sales revenue
Variable costs:
Manufacturing costs:
Direct labor
Materials
Variable overhead
Marketing
Administrative
Total variable costs	$0
Contribution margin	$0
Fixed costs:
Manufacturing
Marketing
Administrative
Total fixed costs	$0
Operating profits	$0