At the beginning of the period, the Sealing Department budgeted direct labor of $167,200 and property tax of $56,000 for 7,600 hours of production. Th4l department actually completed 9,300 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. At the beginning of the period, the Sealing Department budgeted direct labor of $167,200 and property tax of $56,000 for 7,600 hours of production. Th4l department actually completed 9,300 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting