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 5,600, 7,600, and 8,600 units. (Round your intermediate calculations to 2 decimal places.)

	Master Budget (6,600 Units)	Flexible Budget (5,600 Units)	Flexible Budget (7,600 Units)	Flexible Budget (8,600 Units)
Direct materials	$1,320
Direct labor	2,640
Variable manufacturing overhead	1,980
Fixed manufacturing overhead	17,500
Total manufacturing cost	$23,440