ABC Company makes a single product. Expected manufacturing costs are as follows:

Variable costs

Direct materials $6.50 per unit

Direct labor 2.40 per unit

Manufacturing overhead 1.10 per unit

Fixed costs per month

Supervisory salaries $13,600

Depreciation 5,500

Other fixed costs 2,200

Determine the amount of manufacturing costs for a flexible budget level of 3,200 units per month.