3. Flexible budgeting At the beginning of the period, the Cutting Department budgeted direct labor of $136,000, direct materials of $154,000, supervisor salaries of $10,000 and equipment depreciation of $1,000 for 7,800 hours of production. The department actually completed 12,000 hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is Hint: total budget = total flexible variable costs + total fixed costs Show your work