Using the following information to create a master budget for the next quarter.

 

Item	Amount
Normal selling price per unit	$5.00
Special order price per unit	$4.50
Variable cost per unit	$2.40
Contribution margin per unit (normal)	$2.60
Contribution margin per unit (special order)	$2.10
Total fixed costs	$400
Break-even point (normal)	153.85 units
Break-even point (special order)	190.48 units
Quantity of special order	5,000 units
Profit from special order	$10,499.99