A company's planned activity level for next year is expected to be 100000 machine hours. At this level of activity, the company budgeted the following manufacturing overhead costs:

VariableFixedIndirect materials$240000Depreciation$60000Indirect labor300000Taxes10000Factory supplies30000Supervision50000

A flexible budget prepared at the 80000 machine hours level of activity would show total manufacturing overhead costs of

$576000.

$552000.

$456000.

$570000.