A company's planned activity level for next year is expected to be 100,000 machine hours. At this level of activity, the company budgeted the following manufacturing overhead costs:

Variable

Fixed

Indirect materials	$120,000		Depreciation	$50,000
Indirect labor	160,000		Taxes	10,000
Factory supplies	20,000		Supervision	40,000

A flexible budget prepared at the 90,000 machine hours level of activity would show total manufacturing overhead costs of