Skybird has forecast sales for the next three months as follows: July 5,300 units, August 7,300 units, September 8,800 units. Skybird's policy is to have an ending inventory of 40% of the next month's sales needs on hand. July 1 inventory is projected to be 2,800 units. Monthly costs are budgeted as follows:

Fixed manufacturing costs	$	30,000
Fixed selling costs	$	23,000
Fixed administrative costs	$	21,300
Variable manufacturing costs	$	6	per unit produced
Variable selling costs	$	3	per unit sold

What is budgeted manufacturing overhead cost for July?

• $55,000

• $62,520

• $43,000

• $30,000