The results for july for brahms & sons follow:

actual (based on actual sales of 58,800 units) master budget (based on budgeted sales of 56,000 units) sales revenues $ 462,000 $ 480,000 less variable costs direct material 58,800 48,000 direct labor 54,600 64,000 variable overhead 63,400 64,000 marketing 20,400 20,000 administration 18,800 20,000 total variable costs $ 216,000 $ 216,000 contribution margin $ 246,000 $ 264,000 less fixed costs manufacturing 102,400 100,000 marketing 22,800 20,000 administration 81,200 80,000 total fixed costs $ 206,400 $ 200,000 operating profits $ 39,600 $ 64,000

required: prepare a flexible budget for brahms & sons for july.