11. The following data belongs to one of the production departments in one of the industrial companies as the appropriate range of capacity (600-1000) hours of direct labor where this department depends on the average normal capacity of 800 hours of direct labor per month and we owe the costs of this department and planned in normal capacity conditions: Variable cost per hour: Indirect materials S500, indirect labor $250, supplies $100. fuel exp.$150. Fixed costs; Insurance exp. $100000, depreciation exp. $600000, rent exp, $300000. Required: a. Prepare the flexible budget for three levels for the appropriate range, b. How much is F.C.H. if the direct labor hours are 950 hours