Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on Master Budget (based on actual of 540 units) budgeted 600 units) Sales revenue Less S 82 390 $ 90,000 Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 11,838 13,390 8,420 5,134 4,800 S 43,582 $ 38,808 12,600 15,300 10,200 5,820 4,800 S 48,720 41280 Total variable costs Contribution margin Fixed costs 4,450 9,882 Manufacturing Marketing Administrative 4,600 9,500 9.400 23500 $17,780 9355 23.687 Total fixed costs Operating profits S 15,121 There are no inventories. Required: Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.) ODESSA, INC Flexible Budget Sales revenue Varible costs Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits