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

Variable costs

Direct materials

$$6\mathrm{.}50$ per unit

Direct labor

$2\mathrm{.}40$ per unit

Manufacturing overhead

$1\mathrm{.}10$ per unit

Fixed costs per month

Supervisory salaries

$$13,900$

Depreciation

$5,800$

Other fixed costs

$2,500$

Determine the amount of manufacturing costs for a flexible budget level of $3,230$ units per month.

Manufacturing Costs $