Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $94,320 Master Budget (based on budgeted 600 units) $102,000 Marketing Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Administrative 13,640 14,400 11,240 13,200 8,420 10,200 5,074 5,760 4,800 4,800 Total variable costs $43,174 $ 48,360 Contribution margin $51,146 $ 53,640 Fixed costs Manufacturing 4,660 4,800 Marketing 9,986 9,600 Administrative 9,561 9,600 Total fixed costs. $24,207 $ 24,000 Operating profits $26,939 $ 29,640 There are no inventories.