Synergy Inc. produces plastic grocery bags. Synergy has developed a static budget for the month of July based on 10,000 direct labor hours. During the quarter, the actual activity was 12,000 direct labor hours. Data for July are summarized as follows: ​ ​ Static budget (10,000 hours) Actual costs (13,000 hours) Direct materials cost $ 86,000 $108,000 Power 30,000 37,000 Salary of plant supervisor 7,000 7,000 Total $123,000 $152,000 ​ Direct materials cost and power are variable costs. ​Salary of plant supervisor is a fixed cost. What is the flexible budget amount for July?