​J&J Materials and Construction Corporation produces mulch and distributes the product by using dump trucks. The company uses budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the​ company's manufacturing overhead​ data: Budgeted output units 710 truckloads Budgeted fleet hours 568 hours Budgeted variable manufacturing overhead costs for 710 loads $89,460 Actual output units produced and delivered 660 truckloads Actual fleet hours 468 hours Actual variable manufacturing overhead costs $85,460 What is the​ flexible-budget amount for variable manufacturing​ overhead? (Round intermediary calculations two decimal places and your final answer to the nearest whole​ dollar.)