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 5,400, 7,400, and 8,400 units. Note: Round your intermediate calculations to 2 decimal places. Master Budget Flexible Budget Flexible Budget Flexible Budget (6,400 Units) (5,400 Units) (7,400 Units) (8,400 Units) Direct materials $ 1,280 Direct labor 3,200 Variable manufacturing overhead 1,920 Fixed manufacturing overhead 18,800 Total manufacturing cost $ 25,200