At the beginning of the period, the Cutting Department budgeted direct labor of $126,000, direct materials of $169,000 and fixed factory overhead of $14,700 for 7,700 hours of production. The department actually completed 11,600 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting?

a.$466,561

b.$309,700

c.$317,145

d.$459,116