Birkner Corporation's flexible budget performance report for last month shows that actual indirect materials cost, a variable cost, was $30,444 and that the spending variance for indirect materials cost was $8,142 favorable. During that month, the company worked 17,700 machine-hours. Budgeted activity for the month had been 18,200 machine-hours. The cost formula per machine-hour for indirect materials cost must have been closest to:

Kerekes Manufacturing Corporation has prepared the following overhead budget for next month. Activity level 2,400 machine-hours Variable overhead costs: Supplies $ 10,560 Indirect labor 19,920 Fixed overhead costs: Supervision 15,600 Utilities 5,800 Depreciation 6,800 Total overhead cost $ 58,680 The company's variable overhead costs are driven by machine-hours. What would be the total budgeted overhead cost for next month if the activity level is 2,300 machine-hours rather than 2,400 machine-hours?