Blossom incorporated prepared the following master budget items for july:

Production and sales: $24,840$

Variable manufacturing costs: $?$

Direct materials: $$37,260$

Direct labor: $49,680$

Variable manufacturing overhead: $62,100$

Fixed manufacturing costs: $107,000$

Total manufacturing costs: $256,040$

During july blossom actually sold $37,400$ units. Prepare a flexible budget for blossom based on actual sales.