Olive Company makes silver belt buckles. The companys master budget appears in the first column of the table. Complete the table by preparing Olives flexible budget for 5,000, 7,000, and 8,000 units. (Round your intermediate calculations to 2 decimal places.)

	Master Budget (6,000 Units)	Flexible Budget (5,000 Units)	Flexible Budget (7,000 Units)	Flexible Budget (8,000 Units)
Direct materials	$600
Direct labor	3,000
Variable manufacturing overhead	1,200
Fixed manufacturing overhead	18,400
Total manufacturing cost	$23,200