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		$	111,370					$	119,000
Less
Manufacturing costs
Direct labor			13,946						14,700
Materials			14,100						16,100
Variable overhead			8,700						10,500
Marketing			5,978						6,650
Administrative			4,900						4,900
Total variable costs		$	47,624					$	52,850
Contribution margin		$	63,746					$	66,150
Fixed costs
Manufacturing			4,365						4,500
Marketing			10,090						9,700
Administrative			9,062						9,100
Total fixed costs		$	23,517					$	23,300
Operating profits		$	40,229					$	42,850

There are no inventories.

Required:

Prepare a flexible budget for Odessa, Inc. (Do not round intermediate calculations.)

If possible please show how you get each of the numbers. Thank you!