Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 630 units) $111,380 Master Budget (based on budgeted 700 units) $119,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 15,344 16,100 13,800 15,750 9,400 11,200 6,720 5,600 6,034 $ 55,370 5,600 Total variable costs $ 50,178 $ 61,202 $ 63,630 Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 4,650 10,084 8,964 $ 23,698 $ 37,504 4,800 9,700 9,000 $ 23,500 $ 40,130 There are no inventories. Required: