Blossom Manufacturing makes a single product. Budgeted manufacturing costs are as follows:

Variable costs

Direct materials

$$6\mathrm{.}70$ per unit

Direct labor

$2\mathrm{.}60$ per unit

Manufacturing overhead $,1\mathrm{.}30$ per unit

Fixed costs per month

Supervisory salaries

$$14,800$

Depreciation

$6,700$

Other fixed costs

$3,400$

Determine the amount of manufacturing costs for a flexible budget level of $3,320$ units per month.

Manufacturing Costs

$