At the beginning of the period, the Cutting Department budgeted direct labor of $180,000, direct materials of $164,800, and fixed factory overhead of $15,000 for 8,000 hours of production. The department actually completed 10,000 hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is $335,600 $357,829 $419,000 $446,000