SugarTown's manufacturing costs for August when production was 1,000 unit appear below.

Direct material................................ $12 per unit

Direct Labor .........................................$6,500

Variable overhead ..................................$5,000

Factory depreciation................................ $9,000

Factory supervisory salaries ........................7,800

Other fixed factory costs ...........................2,500

Instructions:

Compute the flexible budget manufacturing cost amount for a month when 800 units are produced