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:

Indirect materials $10000

Indirect labor 40000

Factory supplies 5000

Fixed:

Taxes 7500

Depreciation $37500

Supervision 30000

A flexible budget prepared at the 90000 machine hours level of activity would show total manufacturing overhead costs of