Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $88,350 Master Budget (based on budgeted 600 units) Sales revenue Less Manufacturing costs Direct labor Materials $96,000 11,824 12,600 13,380 15,300 Variable overhead 8,430 10,200 Marketing 5,134 5,820 Administrative 5,400 5,400 Total variable costs $44,168 $49,320 Contribution margin $44,182 $46,680 Fixed costs Manufacturing 4,455 4,600 Marketing 9,488 9,100 Administrative 9,460 9,500 Total fixed costs $23,403 $23,200 Operating profits $20,779 $23,480 There are no inventories. Required: Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.) Sales revenue Variable costs: ODESSA, INC. Flexible Budget Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs $ 0 Contribution margin $ 0 Fixed costs: Manufacturing Marketing Administrative Total fixed costs $ 0 Operating profits $ 0