Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $4,500 F.
Flexible budget based on actual sales of 12,300 units:
Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $116,850
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,180
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,750
Variable overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,500
Fixed costs (manufacturing and administrative) . . . . . . . . . . . . . . 17,000
Required
a. How many units were budgeted for October in the master budget?
b. Recreate the master budget for October.