The results for March for Savery Parts follow:

	Actual (based on actual sales of 14,910 units)	Master Budget (based on budgeted sales of 17,750 units)
Sales revenues	$ 278,865	$ 323,050
Less
Variable costs
Direct material	51,620	63,200
Direct labor	44,202	52,400
Variable overhead	34,203	41,300
Marketing	12,304	13,200
Administration	18,291	21,500
Total variable costs	$ 160,620	$ 191,600
Contribution margin	$ 118,245	$ 131,450
Less
Fixed costs
Manufacturing	36,610	33,100
Marketing	16,902	15,100
Administration	24,656	27,100
Total fixed costs	$ 78,168	$ 75,300
Operating profits	$ 40,077	$ 56,150

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.