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

	Actual (based on actual of 630 units)						Master Budget (based on budgeted 700 units)
Sales revenue		$	111,380					$	119,000
Less
Manufacturing costs
Direct labor			13,930						14,700
Materials			14,880						16,800
Variable overhead			10,120						11,900
Marketing			6,184						6,860
Administrative			4,900						4,900
Total variable costs		$	50,014					$	55,160
Contribution margin		$	61,366					$	63,840
Fixed costs
Manufacturing			4,360						4,500
Marketing			9,690						9,300
Administrative			9,563						9,600
Total fixed costs		$	23,613					$	23,400
Operating profits		$	37,753					$	40,440

There are no inventories.

Required:

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

ODESSA, INC. Flexible Budget Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits %24 %24