140000 Mach 100000 230000 factory 230000 The master budget of Sheffield Corp. shows that the planned activity level for next year is expected to be 50000 machine hours. At this level of activity, the following manufacturing overhead costs are expected Indirect labor. Machine supplies Indirect materials 740000 180000 230000 Depreciation on factory building Total manufacturing OH 230000 1380000 A flexible budget for a level of activity of 60000 machine hours would show total manufacturing overhead costs of O $1426000 Ob $1010000 Oc $1656000 Od$1300000