Pharoah Productions budged manufacturing costs for July when production was projected to be 3,700 units appears below:

Direct materials		$10 per unit
Factory depreciation		$17,700
Variable overhead		18,500
Direct labor		7,400
Factory supervisory salaries		13,300
Other fixed factory costs		4,700

What is the total flexible budget manufacturing cost for a month when 3,900 units are produced?

Flexible Budget Manufacturing Cost

$enter the flexible budget manufacturing cost in dollars