Delta Company manufactures a particular type of equipment, and uses budgeted labour$-$hours to allocate variable manufacturing overhead costs. The following information relates to the company's manufacturing overhead data:

Budgeted output units $28405$ units

Budgeted labour$-$hours $17003$ hours

Budgeted variable manufacturing overhead costs for $28405$ units $$359857$

Actual output units produced $32215$ units

Actual labour$-$hours used $14850$ hours

Actual variable manufacturing overhead costs $$383785$

Compute Delta's flexible$-$budget amount for variable manufacturing overhead costs.