Selected data for March for Irvington, Incorporated follows. The variable material sales activity variance is $$22,500$ U$.$

Flexible budget based on actual sales of $9,880$ units:$$Revenue$ $293,480$Materials$97,500$Labor$76,440$Variable overhead$49,400$Fixed costs $($manufacturing and administrative$)41,000$

Required:

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

Recreate the master budget for March.