Leon's master budget volume was set at $3,000$ units at $$7$ each. When they compared their actual numbers to the budgeted figures they had a sales volume of $2,690$ units at $$7\mathrm{.}25$ each with a direct materials cost per unit of $$2\mathrm{.}25.$ They budgeted direct materials on the master budget is $$6,000.$ When determining the flexible budget, how would they calculate their contribution margin?

He would need to multiply the actual volume by the budgeted price for each of the variable cost components.

He would need additional information from production to recalculate those costs.

He would need to multiply the actual volume by the actual price for each of the variable cost components.

He would use the master budget amounts since the variable costs don't change as the sales volume changes.