Blossom, Incorporated prepared the following master budget items for July: Production and sales Variable manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing costs Total manufacturing costs 25,440 units $38,160 50,880 63,600 . 112,000 $264,640 Required: During July, Blossom actually sold 38,400 units. Prepare a flexible budget for Blossom based on actual sales Note: Do not round your intermediate calculations