Blossom, Inc. prepared the following master budget items for July: Production and sales 36,000 units Variable manufacturing costs: Direct materials $ 36,000 Direct labor $ 57,600 Variable manufacturing overhead $ 54,000 Fixed manufacturing costs $ 120,000 Total manufacturing costs $ 267,600 During July, Blossom actually sold 42,000 units. Prepare a flexible budget for Blossom based on actual sales. (Do not round your intermediate calculations.)