Oriole Manufacturing makes a single product. Budgeted manufacturing costs are as follows:

Variable costs

Direct materials

$$6\mathrm{.}80$ per unit

Direct labor

$2\mathrm{.}70$ per unit

Manufacturing overhead $,1\mathrm{.}40$ per unit

Fixed costs per month

Supervisory salaries

$$15,200$

Depreciation

$7,100$

Other fixed costs

$3,800$

Determine the amount of manufacturing costs for a flexible budget level of $3,360$ units per month.

Manufacturing Costs $