Olive Company makes silver belt buckles. The companys master budget appears in the first column of the table. Required: Complete the table by preparing Olives flexible budget for 5,200, 7,200, and 8,200 units. (Round your intermediate calculations to 2 decimal places.)

	Master Budget (6,200 Units)	Flexible Budget (5,200 Units)	Flexible Budget (7,200 Units)	Flexible Budget (8,200 Units)
Direct materials	$620
Direct labor	3,100
Variable manufacturing overhead	1,240
Fixed manufacturing overhead	17,500
Total manufacturing cost	$22,460