Blossom, Inc. prepared the following master budget items for July: Production and sales 22,000 units Variable manufacturing costs: Direct materials $ 22,000 $ 48,400 $ 44,000 Direct labor Variable manufacturing overhead Fixed manufacturing costs Total manufacturing costs $ 120,000 $ 234,400 During July, Blossom actually sold 28,000 units. Prepare a flexible budget for Blossom based on actual sales. (Do not round your intermediate calculations.) (Ctrl)