Odessa, Inc., reports the following information concerning operations for the most recent month Master Budget (based on Actual (based on actual of 495 units) budgeted 550 units) Sales revenue Less $85,850 Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 12,424 10,120 7,600 4,598 4,950 13,200 12,100 9,350 5,280 4,950 $44,880 Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative 4,250 9,186 8,761 $22.197 $23,961 4,400 8,800 8,800 Total fixed costs Operating profits $26,620 There are no inventories