At the beginning of the period, the Cutting Department budgeted direct labor of $81,800 and supervisor salaries of $33,500 for 4,090 hours of production. The department actually completed 4,500 hours of production. Determine the budget for the department assuming that it uses flexible budgeting.

Variable cost:

Select (Direct labor, Supervisor salaries, Direct materials) $ ?

Fixed cost:

Select (Supervisor salaries, Direct labor, Cash) $ ?

Total department cost $ ?