Solomon Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.20 per unit $ 3.50 per unit $ 2,700 total $ 900 total Solomon planned to produce and sell 2,200 units. Actual production and sales amounted to 2,400 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.