Odessa, Inc., reports the following information concerning operations for the most recent month: Sales revenue Less Actual (based on actual of 630 units) $104,310 Master Budget (based on budgeted 700 units) $112,000 Manufacturing costs Direct labor 14,644 15,400 Materials 13,130 15,050 Variable 10,150 11,900 overhead Marketing 6,116 6,790 Administrative 4,900 Total variable $ 48,940 4,900 $ 54,040 costs Contribution margin $ 55,370 $ 57,960 Fixed costs Manufacturing 4,555 4,700 Marketing Administrative 10,184 9,800 9,757 9,800 Total fixed costs $24,496 $ 24,300 Operating profits $ 30,874 $ 33,660 There are no inventories. Required: Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.) Answer is not complete. ODESSA, INC. Flexible Budget Sales revenue $ 160X Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing 20X