Bramble Entertainment Corporation prepared a master budget for the month of November that was based on sales of 191,000 board games. The budgeted income statement for the period is as follows. Sales Revenue $3,247.000 Variable expenses Direct materials $878,600 Direct labor 458,400 Variable overhead 534,800 Total variable expenses 1,871,800 Contribution margin 1,375,200 Fixed overhead 231,000 Fixed selling and administrative expenses 441,000 Total fixed expenses 672,000 Operating income $703,200 During November, Bramble produced and sold 153,700 board games. Actual results for the month are as follows. Sales Revenue $2,511,900 Variable expenses Direct materials $696.520 Direct labor 354,680 Variable overhead 419.860 Total variable expenses 1,471,060 Contribution margin 1,040,840 Fixed overhead 218,000 Fixed selling and administrative expenses 456,000 Total fixed expenses 674,000 $366,840 Operating income (a-b) (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, eg. 5.25 & all other answers to O decimal places, e.g. 125.)