Blossom, Incorporated prepared the following master budget items for July:

Production and sales	24,000	units
Variable manufacturing costs:
Direct materials	$ 36,000
Direct labor	48,000
Variable manufacturing overhead	60,000
Fixed manufacturing costs	100,000
Total manufacturing costs	$ 244,000

Required:

During July, Blossom actually sold 36,000 units. Prepare a flexible budget for Blossom based on actual sales.

Production and Sales		units
Variable Manufacturing Costs:
Direct Materials
Direct Labor
Variable Manufacturing Overhead
Fixed Manufacturing Costs
Total Manufacturing Costs