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At the beginning of the period, the Sealing Department budgeted direct labor of $189, 200 and property tax of $54,000 for 8, 600 hours of

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At the beginning of the period, the Sealing Department budgeted direct labor of $189, 200 and property tax of $54,000 for 8, 600 hours of production. The department actually completed 10, 400 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. $

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