A company provides the following actual and budgeted results for the month of December:

	Actual	Flexible Budget	Planning Budget
Sales and production units	1730		1000
Sales Revenue	$31,312		$32,160
Variable Production Costs	$8,161	??	$7,200
Variable Selling Costs	$2,816		$3,700
Fixed Production Costs	$7,647		$7,920
Fixed Selling Costs	$2,656		$2,600

What number belongs in the box marked ?? in the table above? (Round intermediate calculations to two decimal places. Round your final answer to the nearest dollar.)