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E9-2 (Algo) Preparing Flexible Budget for Manufacturing Costs [LO 9-2] 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 4,400, 6,400, and 7,400 units. (Round your intermediate calculations to 2 decimal places.) Master Budget Flexible Budget Flexible Budget Flexible Budget (5,400 Units) (4,400 Units) (6,400 Units) (7,400 Units) $ 540 2,160 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing cost 1,080 17,600 21,380 $