At the beginning of the period, the Fabricating Department budgeted direct labor of $18,400 and equipment depreciation

Question:

At the beginning of the period, the Fabricating Department budgeted direct labor of $18,400 and equipment depreciation of $14,000 for 800 hours of production. The department actually completed 700 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting.