Bramble Companys master budget shows that the planned activity level for next year is expected to be 18000 machine hours. At this level of activity, the following manufacturing overhead costs are expected: Indirect labour - $44500, Factory supplies - $3100 Indirect materials - $20800 Depreciation on factory building - $14700 Total manufacturing overhead - $83100

Indirect labour, factory supplies, and indirect materials are variable costs. If the company operates at 19800 machine hours, how much is allowed on a flexible budget for manufacturing overhead costs?