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

Prepare a flexible budget.

	Actual (based on an actual of 675 units)						Master Budget (based on budgeted 750 units)
Sales revenue		$	112,380					$	121,000
Less
Manufacturing costs
Direct labor			16,498						17,259
Materials			15,310						17,250
Variable overhead			11,740						13,500
Marketing			6,664						7,350
Administrative			6,750						6,750
Total variable costs		$	56,954					$	62,100
Contribution margin		$	55,436					$	57,900
Fixed costs
Manufacturing			4,570						4,700
Marketing			9,684						9,300
Administrative			9,963						10,000
Total fixed costs		$	24,217					$	24,000
Operating profits		$	31,219					$	33,900

Sales revenue

Variable costs:

Manufacturing costs:

Direct labor

Materials

Variable OH

Marketing

Administrative

Total Variable costs

Contribution margin

Fixed costs:

Manufacturing

Marketing

Administrative

Total Fixed

Operating profit/loss

Thank you!