Devlin Manufacturing makes a single product. Expected manufacturing costs are as follows:Variable costsDirect materials $6.50 per unitDirect labor 2.40 per unitManufacturing overhead 1.10 per unitFixed costs per monthSupervisory salaries $13,600Depreciation 5,500Other fixed costs 2,200Determine the amount of manufacturing costs for a flexible budget level of 3,200 units per month.
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