At the beginning of the period, the Cutting Department budgeted direct labor of $138,000, rect material of $150,000 and fixed factory overhead of $14,600 for 7,300 hours of production. The department actually completad 10,000 H production. The appropriate total budget for the department, assuming it uses flexible budgeting, Round your final answer to the nearest dollar. De not round interim calculations. Oa. $311400 Ob. 421449 Oc. 1317000 Od. 14249