The following are the actual results for Bentler Associates for the most recent period: Sales volume 72,160 units Sales revenue $ 938,080 Variable costs Manufacturing Marketing and administrative Contribution margin Fixed costs Manufacturing Marketing and administrative Operating profit 230,000 39,050 $660,950 421,700 103,950 $143,300 The company planned to produce and sell 82,000 units for $12.50 each. At that volume, the contribution margin would have been $728,000. Variable marketing and administrative costs are budgeted at 5 percent of sales revenue. Manufacturing fixed costs are estimated at $5 per unit at the budgeted volume of 82,000 units. Management notes, "We budget an operating profit of $2.50 per unit at the budgeted volume" Required: a. Construct the master budget for the period b. Prepare a profit variance analysis Required A Required B Construct the master budget for the period. BENTLER ASSOCIATES Sales volume Master Budget units Sales revenue Variable costs: Manufacturing Marketing and administrative Contribution margin Fixed costs Manufacturing Marketing and administrative Operating profit S 0 + Required B>