At the beginning of the period, the Cutting Department budgeted direct labor of $133,000, direct materials of $161,000 and fixed factory overhead of $11,000 for 7,800 hours of production. The department actually completed 10,000 hours of production. What is the appropriate total budget for the department, assuming it uses flexible budgeting? Round your final answer to the nearest dollar. Do not round interim calculations. a. $391,026 b. $305,000 c. $308,103 d. $387,923