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At the beginning of the period, the Cutting Department budgeted direct labor of $63,920 and supervisor salaries of $47,190 for 3,760 hours of production. The

At the beginning of the period, the Cutting Department budgeted direct labor of $63,920 and supervisor salaries of $47,190 for 3,760 hours of production. The department actually completed 4,100 hours of production. Determine the budget for the department assuming that it uses flexible budgeting.

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