1. At the beginning of the period, the Assembly Department budgeted direct labor of $110,000, direct materials of $170,000, and fixed factory overhead of $28,000 for 8,000 hours of production. The department actually completed 10,000 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting?

a. $288,000

b. $305,000

c. $350,000

d. $378,000

2. Budgeted sales for the month are

a. $3,180,000

b. $5,820,000

c. $1,800,000

d. $8,500,000

3. The dollar amount of Material C used in production during the year is

a. $746,400

b. $724,800

c. $824,400

d. $758,160