provide answers in excel please. preferably with explanation.

I he Bundy Shoe Emponum reports the following on December 31st 2022 Sales volume Sales Revenue Variable Costs Fixed Costs 63360 units manufacturing marketing contribution margin manufacturing marketing Operating profit 823,680.00 190,080.00 38,550.00 $595,050 103,450.00 The Bundy Shoe Emporium planned on producing and selling 72000 pairs of shoes at $12.50 each At that volume contribution margin would have been $648000 V marketing budgeted at Ot sales volume tud manufactunng is budgeted at SS per pair of shoes with a volumneof 12000 pairs of shoes. Managements budgets $2.50 per pair operating profit at 72000 unit sales volume REQUIRED: A) construct a master budget B) prepare a profit variance analysis