Odessa, Inc., reports the following information concerning operations for the most recent month Actual (based on actual of 630 units) $118.390 Master Budget (based on budgeted 700 units) $126,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 13,948 14,800 8,750 6.114 6,300 14,700 16,800 10,500 6,790 6.300 Total variable costs Contribution margin $ 68,478 Fixed costs Manufacturing Marketing Administrative 5,450 11.584 11.160 5,600 11,200 11.200 Total fixed costs Operating profits $ 40,284 $ 42,910 There are no inventories