Osprey Co. prepared a master budget for 2021 reflecting indirect material costs of $163,842 based on annual production of 127,179 widgets (the annual production is spread out equally over the twelve months). During July 2021, Osprey Co. produced 10,662 widgets incurring indirect material costs of $15,600. What was the static budget amount (in dollars) for indirect materials for July 2021? JAX Co. prepared a master budget for 2021 reflecting indirect material costs of $169,149 based on annual production of 132,016 widgets (the annual production is spread out equally over the twelve months). During July 2021, JAX Co. produced 10,139 widgets incurring indirect material costs of $15,600. What was the flexible budget amount (in dollars) for indirect materials for July 2021?