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 5,400, 7,400, and 8,400 units. (Round your intermediate calculations to 2 decimal places.)

	Master Budget (6,400 Units)	Flexible Budget (5,400 Units)	Flexible Budget (7,400 Units)	Flexible Budget (8,400 Units)
Direct materials	$1,280
Direct labor	3,840
Variable manufacturing overhead	1,920
Fixed manufacturing overhead	18,400
Total manufacturing cost	$25,440