Zachary Manufacturing Company established the following standard price and cost data. Sales price Variable manufacturing cost Fixed manufacturing cost $ 8.70 per unit $ 3.40 per unit $2,300 total $1,000 total Fixed selling and administrative cost Zachary planned to produce and sell 2.700 units. Actual production and sales amounted to 2,900 units. Required a. Prepare the pro forma income statement in contribution format that would appear in a master budget. b. Prepare the pro forma income statement in contribution format that would appear in a flexible budget.