Tamarisk Company's actual results reveal that it was profitable in the sale of its star product: a high-end spot-cleaning vacuum for upholstery. But it was not nearly as profitable as management had hoped. Tamarisk's actual income statement and master budget income statement are as follows. In order to keep the focus on product costs, SG&A costs were omitted. Units sold Revenues Variable costs DM DL Variable-MOH Contribution margin Fixed-MOH Operating income Actual Results 10,000 $1,410,000 792,000 170,000 132,600 315,400 202,300 $113,100 Flexible Budget Here are the company's standard cost cards for each product cost. Master Budget 12,000 $1,752,000 912,000 172,800 153,600 513,600 201,600 $312,000 (a) Prepare a flexible budget for Tamarisk Company so management can evaluate the company's actual performance using a more appropriate benchmark. Units sold Revenues Variable costs DM DL Variable-MOH Contribution margin Fixed-MOH Operating income $ Flexible Budget 10,000 10