Selected data for March for Irvington, Incorporated follows. The variable material sales activity variance is $$22,590$ U$.$

Flexible budget based on actual sales of $9,893$ units:$$Revenue$ $294,640$Materials$97,890$Labor$76,700$Variable overhead$49,660$Fixed costs $($manufacturing and administrative$)41,020$

Required:

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

Recreate the master budget for March.