Sales price per per Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.20 unit $ 3.90 unit $2,700 total $ 900 total Allard planned to produce and sell 2,900 units. Actual production and sales amounted to 3,100 units. Required a. Prepare the pro forma income statement in contribution format that would appear in a master budget. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Master Budget 2,900 Units Sales Variable manufacturing Contribution margin Fixed selling and administrative Fixed manufacturing 0 Net income $ 0 b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget. ALLARD MANUFACTURING COMPANY Pro Forma Income Statement Flexible Budget 3,100 Units Sales Variable manufacturing Contribution margin Fixed selling and administrative Fixed manufacturing Net income $ 0