2 00:42:51 Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021 Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLH) Budgeted variable factory overhead cost at denominator volume Total standard factory overhead rate per DLH 7,000 70% 26,000 $ 102,800 $15.10 During 2021, Bluecap worked 30,000 DLHS and manufactured 9,500 units. The actual factory overhead cost for the year was $18.000 greater than the flexible budget amount for the units produced, of which $7,000 was due to fixed factory overhead. In preparing a budget for 2022 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity), to manufacture 8.900 units at a budgeted total of 26.700 DLHS The total budget for fixed factory overhead in 2021 for Bluecap Company was: (Round your intermediate calculation to 2 decimal places.) Multiple Choice $261,100. $289,900