Aiken Manufacturing gathered the following flexible budget information: Percent of normal capacity 80% 100% Standard direct labor hours 64,000 80,000 Total budgeted variable overhead cost $108,800 $136,000 Total budgeted fixed overhead cost $60,000 $60,000 How much is the total budgeted overhead cost at 90% of normal capacity? O A. $196,000 OB. $176,400 O C. $182,400 OD. $60,000