Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 585 units) $102,850 Master Budget (based on budgeted 650 units) $110,500 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative. Total fixed costs Operating profits There are no inventories. 12,876 13,650 13,620 15,600 8,680 5,617 4,550 $ 45,343 $ 57,507 5,060 10,400 6,305 4,550 $ 50,505 $ 59,995 5,200 10,400 10,400 10,782 10,358 $ 26,200 $ 26,000 $ 31,307 $ 33,995