Blossom, Inc. prepared the following master budget items for July Production and sales Variable manufacturing costs: Direct materials 32,000 units $ 32,000 Direct labor $ 70,400 Variable manufacturing overhead $ 80,000 Fixed manufacturing costs $190,000 Total manufacturing costs $372,400 During July, Blossom actually sold 38,000 units. Prepare a flexible budget for Blossom based on actual sales. (Do not round your intermediate calculations.) Production and Sales Variable Manufacturing Costs Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Costs Total Manufacturing Costs units