Odesa.inc.reports.the following information:
Master Actual Budget (based on actual of budgeted 675 units) 750 units $119,830 $127,500
Sales revenue Less: Manufacturing costs Direct labor $15,736 Materials $16,080 Variable overhead $10,950 Marketing $6,597 Administrative $5,250 Total variable costs $54,613 Contribution margin $65,217
Fixed costs Manufacturing $5,870 Marketing $12,388 Administrative $11,960 Total fixed costs $29,218 Operating profits $34,999
16,500 18,000 12,758 7,275 5,250 $39,775 $67,725
6,000 12,000 12,000 30,000 $37,725