Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $94,330 Master Budget (based on budgeted 600 units) $102,000 Sales revenue Less Manufacturing costs Direct labor Materials 13,640 14,400 11,210 13,200 Variable overhead 9,060 10,800 Marketing 4,966 5,640 Administrative 5,400 5,400 Total variable costs $44,276 $ 49,440 Contribution margin $50,054 $ 52,560 Fixed costs Manufacturing 4,655 4,800 Marketing 9,980 9,600 Administrative 9,561 9,600 Total fixed costs $24,196 $ 24,000 Operating profits $25,858 $ 28,560