A companys 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:

Variable		Fixed
Indirect materials	$230000		Depreciation	$60000
Indirect labor	290000		Taxes	10000
Factory supplies	29000		Supervision	50000

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