"At the beginning of the period, the Assembly Department budgeted direct labor of $110,000, direct material of $170,000 and fixed costs of $28,000 for 10,000 hours of production. The department actually completed 12,000 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting. $348,000 $336,000 $369,600 $364,000