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	$	72,000
Variable manufacturing overhead	$	54,000
Fixed manufacturing costs	$	100,000
Total manufacturing costs	$	262,000

During July, Blossom actually sold 42,000 units. Prepare a flexible budget for Blossom based on actual sales. (Do not round your intermediate calculations.)
Production and Sales		UNITS
Variable manufacturing costs
Direct materials
Direct labor
Variable manufacturing overhead
Fixed manufacturing costs
Total manufacturing costs