Exercise $16-32($Algo$)$ Prepare Flexible Budget $($LO $16-2)$

Fournier Fotures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month:

$\backslash$table$[[,$Actiall Pased on actiasl orders for $43$s$,$ tive vilts$),$Haster Budget $($based on berlgeted anders for $300,000$ units$)],[$Sales revenue,I $3,$ ebs, $400,1\mathrm{.}7,600,000],[$Variable costs$],[$Haterials$,2,669,698,2,379,009],[$Olrect labor,${2422}_4,0$ve$,222,000],[$Variable overhead,$1,297,7$ A$4,1,(9),\%$ee$],[$Varlable marketing and administrative,$4\mathrm{.}44,000,24,0000],[$Total varlable costs,$55,033,200,$F $4,4,4,000],[$Contribution margin,$\%3,053,200,5,3,116,000],[$tess$,,],[$Hanufacturlify overhead,$12\mathrm{.}684,400,1,790\mathrm{.}000],[$Marketing$,597,430,540,000],[$Administrative$,$cose$,$ ane,$409,090],[$Total flued costs,$52\mathrm{.}673,4000,52,725,000],[$Operating profits,$5379,$ nae,$5391\mathrm{.}000]]$

Required:

Prepare a flexible budget for Fournier Fuctures.

Note: Do not round intermediate calculations.