Mina Company produces dog treats. The following is information for its budget and actuals for the production of dog treats. The company budgeted to produce 3,000 dog treats but only ended up making 2,800. Calculate the flexible budget for the month.

\begin{tabular}{|l|l|l|l|l|l|} \hline & Actuals for production of 2,800 dog treats & Spending Variance & Flexible budget & Activity Variance & Budget for production of 3,000 dog treats \\ \hline Wheat Flour (variable) & $392 & & & & \\ \hline Rent expense (fixed) & $2,100 & & & & $50 \\ \hline \end{tabular}