At the beginning of the period, the Cutting Department budgeted direct labor of $132,000, direct materials of $162,000 and fixed factory overhead of $12,300 for 8,000 hours of production. The department actually completed 10,500 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting? Round hourly rates to two decimal places.

Round interim calculations to two decimal places. Round your final answer to the nearest dollar.

a.$306,300

b.$398,175

c.$310,144

d.$402,019

Motorcycle Manufacturers, Inc. projected sales of 54,200 machines for the year. The estimated January 1 inventory is 6,270 units, and the desired December 31 inventory is 7,240 units. What is the budgeted production (in units) for the year?

a.40,690

b.55,170

c.54,200

d.53,230