Trident Corp's master budget was based on a level of activity of producing and selling 40,000 remote control devices with a retail price of \$35 per unit. The company has the capacity to produce 50,000 units. Variable labor costs were budgeted to be \$350,000. Variable material costs were budgeted to be \$224,000 and variable overhead costs were budgeted to be \$364,000. Actual material costs incurred were \$261,000 on 46,000 units produced and sold.
What should the flexible budget material cost be under the new activity level?