The results for March for Savery Parts follow:

	Actual (based on actual sales of 15,036 units)	Master Budget (based on budgeted sales of 17,900 units)
Sales revenues	$ 287,865	$ 325,780
Less
Variable costs
Direct material	51,680	63,260
Direct labor	44,262	52,460
Variable overhead	34,263	41,360
Marketing	12,364	13,260
Administration	18,351	21,560
Total variable costs	$ 160,920	$ 191,900
Contribution margin	$ 126,945	$ 133,880
Less
Fixed costs
Manufacturing	36,700	33,160
Marketing	16,962	15,160
Administration	24,746	27,160
Total fixed costs	$ 78,408	$ 75,480
Operating profits	$ 48,537	$ 58,400

Required:

Prepare a flexible budget for Savery Parts for March.

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.