Devlin Manufacturing makes a single product. Expected manufacturing costs are as follows: Variable costs Direct materials $6.50 per unit Direct labor 2.40 per unit Manufacturing overhead 1.10 per unit Fixed costs per month Supervisory salaries $13,600 Depreciation 5,500 Other fixed costs 2,200 Instructions Determine the amount of manufacturing costs for a flexible budget level of 3,200 units per month. 1