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

	Actual (based on actual of 630 units)						Master Budget (based on budgeted 700 units)
Sales revenue		$	111,330					$	119,000
Less
Manufacturing costs
Direct labor			14,648						15,400
Materials			12,020						14,000
Variable overhead			8,010						9,800
Marketing			5,908						6,580
Administrative			6,300						6,300
Total variable costs		$	46,886					$	52,080
Contribution margin		$	64,444					$	66,920
Fixed costs
Manufacturing			4,470						4,600
Marketing			9,688						9,300
Administrative			9,061						9,100
Total fixed costs		$	23,219					$	23,000
Operating profits		$	41,225					$	43,920

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 Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits