Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 630 units) $104,390 Master Budget (based on budgeted 700 units) $112.000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 13,950 15,870 10,130 6.112 6,300 $ 52,362 14,700 17,850 11,900 6,790 6,300 Total variable costs Contribution margin $ 54,460 Fixed costs Manufacturing Marketing Administrative 4,450 10,086 9.365 4,600 9,700 9.400 $ 23,700 $ 30,760 Total fixed costs Operating profits $ 28,127 There are no inventories