Selected data for March for Irvington, Incorporated follows. The variable material sales activity variance is $21,690 U. Flexible budget based on actual sales of 9,763 units: Revenue Materials Labor Variable overhead Fixed costs (manufacturing and administrative) Required: a. How many units were budgeted for March in the master budget? b. Recreate the master budget for March. $ 283,040 93,990 74,100 47,060 40,820