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

Variable costs

Direct materials

$$6\mathrm{.}60$ per unit

Direct labor

$2\mathrm{.}50$ per unit

Manufacturing overhead

$1\mathrm{.}20$ per unit

Fixed costs per month

Supervisory salaries

$$14,200$

Depreciation

$6,100$

Other fixed costs

$2,800$

Determine the amount of manufacturing costs for a flexible budget level of $3,260$ units per month.

Manufacturing Costs

$