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

	Actual (based on actual of 585 units)						Master Budget (based on budgeted 650 units)
Sales revenue		$	102,840					$	110,500
Less
Manufacturing costs
Direct labor			14,828						15,600
Materials			13,610						15,600
Variable overhead			9,320						11,050
Marketing			5,692						6,370
Administrative			5,200						5,200
Total variable costs		$	48,650					$	53,820
Contribution margin		$	54,190					$	56,680
Fixed costs
Manufacturing			4,470						4,600
Marketing			9,484						9,100
Administrative			9,758						9,800
Total fixed costs		$	23,712					$	23,500
Operating profits		$	30,478					$	33,180

There are no inventories.

Required:

Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.)