Selected data for March for Irvington, Incorporated follows. The variable material sales activity variance is $$21,690U.$

Flexible budget based on actual sales of $9,763$ units:

Revenue

Materials

Labor

Variable overhead

Fixed costs $($manufacturing and administrative$)$

$$283,040$

$93,990$

$74,100$

$47,060$

$40,820$

Required:

a$.$ How many units were budgeted for March in the master budget?

b$.$ Recreate the master budget for March.