-1 p.235 PE 6-1A Flexible budgeting OBJ. 2 At the beginning of the period, the Assembly Department budgeted direct labor of $112,000 and property tax of $12,000 for 7,000 hours of production. The department actually pleted 7,500 hours of production. Deternmine the budget for the department, assuming that it uses flexible budgeting. Com- PE 618 p.235