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

	Actual (based on actual of 495 units)						Master Budget (based on budgeted 550 units)
Sales revenue		$	85,850					$	93,500
Less
Manufacturing costs
Direct labor			12,430						13,200
Materials			10,720						12,650
Variable overhead			7,620						9,350
Marketing			4,541						5,225
Administrative			4,400						4,400
Total variable costs		$	39,711					$	44,825
Contribution margin		$	46,139					$	48,675
Fixed costs
Manufacturing			4,265						4,400
Marketing			9,188						8,800
Administrative			8,756						8,800
Total fixed costs		$	22,209					$	22,000
Operating profits		$	23,930					$	26,675

Odessa, Inc., reports the following information concerning operations for the most recent month Master Budget based orn budgeted 550 units) ctual (based on actual of 495 units) $85,850 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 12,430 10,720 7,620 4,541 4.400 13,200 12,650 9,350 5,225 4.400 Total variable costs Contribution margin $46,139 $48,675 Fixed costs Manufacturing Marketing Administrative 4,265 9,188 8.756 4,400 8,800 8,800 Total fixed costs Operating profits $23,930 $26,675