Carla Vista Production's budged manufacturing costs for July when production was projected to be 2,900 units appears below:

Direct materials		$10 per unit
Factory depreciation		$16,900
Variable overhead		14,500
Direct labor		5,800
Factory supervisory salaries		12,500
Other fixed factory costs		3,900

What is the total flexible budget manufacturing cost for a month when 3,100 units are produced?

Flexible Budget Manufacturing Cost

$