The following figures are actual data for the month based on 1,080 units: sales revenue 176,640, less the manufacturing costs of direct labor 27,264, materials 23,040, variable overhead 15,744, marketing 10,076, administrative 9,600 for a total variable cost of 85,824 so a contribution margin of 90,816. Fixed costs are manufacturing 9,380, marketing 19,968, administrative 19,122 for a total of fixed costs of 48,420 which nets an operating profit of 42,396. Those were the actual figures. The master budget was prepared with the following data points: based on 1,200 units, 192,000 sales revenue, less manufacturing costs consisting of 28,800 direct labor, 26,880 materials, 19,200 variable overhead, 11,520 marketing, 9,600 administrative for total variable costs of 96,000 and a contribution margin of 96,000. Fixed costs were 9,600 manufacturing, 19,200 marketing, 19,200 administrative for total fixed costs of 48,000 and net operating profits of 48,000. Taking in the actual figures provided for the month and the budgeted figures for the month, prepare a flexible budget.