the numbers under master budget auto rounded when i typed it in. that's why they show like that

Zachary Publications established the following standard price and costs for a hardcover picture book that the company produces. $ Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Planned fixed costs Manufacturing overhead Selling, general, and administrative 36.50 8.40 3.90 5.60 6.90 $129,000 47,000 Zachary planned to make and sell 25,000 copies of the book. Required: a. - d. Prepare the pro forma income statement that would appear in the master budget and also flexible budget income statements, assuming production volumes of 24,000 and 26,000 units. Determine the sales and variable cost volume variances, assuming volume is actually 26,000 units. Indicate whether the variances are favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Volume Variances Master Budget 25,000 |$ 37 Flexible Budgets 24,000 26,000 Number of units Sales revenue Variable manufacturing costs Materials Labor 61 12 0 0 Manufacturing overhead Variable selling general, and administrative costs Contribution margin Fixed costs Manufacturing overhead Fixed selling, general, and administrative costs Net income 12 $ 0 $ 0