13. A company produces its product by sending the raw materials to various production departments. One of the department is Fabricating department. Fabricating Department budgeted its total direct labor cost and office salaries expense are $123,000 and $25,000 respectively. Budgeted hours of production are 5,100 hours, but the department actually completed 5,680 hours of production. What is the department total budgeted cost, assuming that the department uses flexible budgeting? (Round the budgeted direct labor cost per hour to 2 decimal places and other calculations including final answer to the nearest whole dollar). Choose an answer A Total budgeted cost is $137,002. B Total budgeted cost is $148,000. C Total budgeted cost is $123,000. D Total budgeted cost is $162,002