Osage, Inc., manufactures and sells lamps. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Sales revenue Less Variable costs Materials Direct labor Variable overhead Variable marketing and administrative Total variable costs Contribution margin Less Fixed costs Manufacturing overhead Marketing Administrative Total fixed costs Operating profits Actual (based on actual orders for 465,000 units) $4,983,000 Master Budget (based on budgeted orders for 510,000 1,515,000 291,000 675,900 units) $5,100,000 1,530,000 357,000 663,000 498,000 510,000 $2,979,900 $3,060,000 $2,040,000 $2,003,100 991,800 303,000 219,000 $1,513,800 $ 489,300 961,500 303,000 181,500 $1,446,000 $ 594,000