BLC, which uses a standard costing system, has the following information with respect to manufacturing overhead. The budget calls for 8,000 units to be produced using a total of 32,000 machine-hours. The variable overhead costs for the period are budgeted to be $84,000. During the year, the actual output was 10,000 units. The total variable overhead costs, were $171,000 and the 40,000 machine hours were actually used, The budgeted fixed costs are $185,000. Machine-hours is the allocation base. During the year, the firm actually incurred fixed costs totaling $195,000. What is the total flexible-budget amount for BLC for overhead for the current year, assuming that BLC remains within the relevant activity range?

		$290,000
		$279,000
		$269,000
		$356,000