Olive Company makes silver belt buckles. The company's master budget appears in the first column of the table. Required: Complete the table by preparing Olive's flexible budget for 4,400, 6,400, and 7,400 units. Note: Round your intermediate calculations to 2 decimal places. Master Budget Flexible Budget Flexible Budget Flexible Budget (6,400 Units) (7.400 Units) (5,400 Units) (4,400 Units) Direct materials Direct labor $ 1,080 3,240 Variable manufacturing overhead 1,620 Fixed manufacturing overhead 17,800 Total manufacturing cost $ 23,740