Sandhill Production's budged manufacturing costs for July when production was projected to be 3,000 units appears below: Direct materials Factory depreciation $10 per unit $17,000 Variable overhead 15,000 Direct labor 6,000 Factory supervisory salaries 12,600 Other fixed factory costs 4,000 What is the total flexible budget manufacturing cost for a month when 3,200 units are produced? Flexible Budget Manufacturing Cost $