Rooney Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.80 per unit $ 3.80 per unit $2,300 total $1,000 total Rooney planned to produce and sell 2,800 units. Actual production and sales amounted to 3,000 units. Required a. Prepare the pro forma income statement in contribution format that would appear in a master budget. b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the pro forma income statement in contribution format that would appear in a master budget. ROONEY MANUFACTURING COMPANY Pro Forma Income Statement Master Budget 2,800 Units Complete this question by entering your answers in the tabs below. Required A Required B Prepare the pro forma income statement in contribution format that would appear in a flexible budget. ROONEY MANUFACTURING COMPANY Pro Forma Income Statement Flexible Budget 3,000 Units