4) (20 PTS) BASED ON THE BELOW MASTER BUDGET MAKE A FLEXIBLE BUDGET FOR 90,000 UNITS. SHOW THE SALES ACTIVITY VARIANCE. SALES UNITS MASTER BUDGET FLEXIBLE BUDGET 100,000.00 VARIANCE SALES REVENUE $1,000,000.00 VARIABLE COSTS VARIABLE MFG COST VARIABLE SELL AND ADMIN TOTAL VARIABLE COSTS CONTRIBUTION MARGIN $380,000.00 $90,000.00 $470,000.00 $530,000.00 FIXED MFG COST $200,000.00 FIXED SALE AND ADMIN COST $140,000.00 TOTAL FIXED COSTS $340,000.00 TOTAL PROFIT $190,000.00