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		$	111,350					$	119,000
Less
Manufacturing costs
Direct labor			14,646						15,400
Materials			13,420						15,400
Variable overhead			8,040						9,800
Marketing			12,898						13,580
Administrative			4,900						4,900
Total variable costs		$	53,904					$	59,080
Contribution margin		$	57,446					$	59,920
Fixed costs
Manufacturing			4,350						4,500
Marketing			10,190						9,800
Administrative			9,656						9,700
Total fixed costs		$	24,196					$	24,000
Operating profits		$	33,250					$	35,920