At the beginning of the period, the Cutting Department budgeted direct labor of $$129,000,$ direct materials of $$163,000$ and fixed factory overhead of $$12,300$ for $8,000$ hours of production. The department actually completed $10,700$ hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is

Round your final answer to the nearest dollar. Do not round interim calculations.

a$.$ $$402,850$

b$.$ $$304,300$

c$.$ $$407,001$

d$.$ $$308,451$