3. Brooks Company uses the following flexible budget formula for the 2005 annual maintenance cost in department T. Total cost = 7 , 200 + 0. 60 per machine hour The July 2005 operating budget is based upon 20, 000 hours of planned machine time . Maintenance cost included in this flexible budget is 2. 11 , 400 b. 12 , 000 C. 12 , 600 19, 200