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. (Round your intermediate calculations to 2 decimal places.) Direct materials $ Master Budget Flexible Budget (5,400 Units) 540 (4,400 Units) Flexible Budget Flexible Budget (6,400 Units) (7,400 Units) Direct labor 3,240 Variable manufacturing overhead 1,080 Fixed manufacturing overhead 17,300 Total manufacturing cost $ 22,160