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

Production and sales	26,160	units
Variable manufacturing costs:
Direct materials	$ 39,240
Direct labor	52,320
Variable manufacturing overhead	65,400
Fixed manufacturing costs	118,000
Total manufacturing costs	$ 274,960

During July, Blossom actually sold 39,600 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