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		$	127,310					$	135,000
Less
Manufacturing costs
Direct labor			16,476						17,250
Materials			13,020						15,000
Variable overhead			8,750						10,500
Marketing			6,362						7,050
Administrative			5,250						5,250
Total variable costs		$	49,858					$	55,050
Contribution margin		$	77,452					$	79,950
Fixed costs
Manufacturing			4,555						4,700
Marketing			10,182						9,800
Administrative			9,063						9,100
Total fixed costs		$	23,800					$	23,600
Operating profits		$	53,652					$	56,350

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