Blossom, Inc. prepared the following master budget items for July:

Production and sales		32,000	units
Variable manufacturing costs:
Direct materials	$	32,000
Direct labor	$	70,400
Variable manufacturing overhead	$	96,000
Fixed manufacturing costs	$	130,000
Total manufacturing costs	$	328,400

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