Dure Corporation's cost formula for its selling and administrative expense is $24,500 per month plus $1 per unit.

Dure Corporation's cost formula for its selling and administrative expense is $24,500 per month plus $1 per unit. For the month of July, the company planned for activity of 7,200 units, but the actual level of activity was 7,160 units. The actual selling and administrative expense for the month was $31,460.

The selling and administrative expense in the flexible budget for July would be closest to: