Sea Hags manufacturing costs for November when production was projected to be 3,300 units appears below:

Direct materials		$10 per unit
Factory depreciation		$17,300
Variable overhead		16,500
Direct labor		6,600
Factory supervisory salaries		12,900
Other fixed factory costs		4,300

What is the total flexible budget manufacturing cost for a month when 3,500 units are produced?

Flexible Budget Manufacturing Cost