Preparing a flexible overhead budget. For 19X2, the overhead budget of the Extrusion Department of the Simon Company includes the following elements:

Controllable Costs Indirect materials: $.25 per direct labor hour for variable costs plus $22,000 for fixed costs.

Payroll taxes and fringe benefits: $2.20 per direct labor hour of variable costs plus $20,000 for fixed costs.

Assume that the normal capacity is 62,000 direct labor hours. Determine the department’s budget for these two items at 80, 90, 100, 110, and 120 percent of normal capacity.