\& Blossom, Inc. prepared the following master budget items for July: During July, Blossom actually sold 38,400 units. Prepare a flexible Lodget for Blossom based on actual sales. (Do not round your intermediate calculations.) \begin{tabular}{l|l|} \hline Production and Sales & UNITS \\ \hline Variable manufacturing costs & UNITS \\ \hline Direct materials & UNITS \\ \hline Direct labor & UNITS \\ \hline Variable manufacturing & UNITS \\ overhead & UNITS \\ \hline Fixed manufacturing costs & UNITS \\ \hline Total manufacturing costs & \end{tabular}