Ahlia Co manufactures a single product and has drawn up the following flexed budget for the year.

	Level of activity
	70%	80%	90%
Direct materials	31,990	36,560	41,130
Direct labour	58,100	66,400	74,700
Production overhead	75,600	77,400	79,200
Other overhead	60,000	60,000	60,000
Total costs	225,690	240,360	255,030

Instructions:

What would be the total cost in a budget that is flexed at the 55% level of activity?