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At the beginning of the period, the Packing Department budgeted direct labor of $100,800 and property tax of $28,000 for 8,400 hours of production. The

At the beginning of the period, the Packing Department budgeted direct labor of $100,800 and property tax of $28,000 for 8,400 hours of production. The department actually completed 10,800 hours of production.

Determine the budget for the department, assuming that it uses flexible budgeting.

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