Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2013: During 2013, Bluecap worked 28,000 direct labor hours and manufactured 9,600 units. The actual factory overhead was $14,000 greater than the flexible budget amount for the units produced, of which $6,000 was due to fixed factory overhead. In preparing a budget for 2014 Bluecap decided to raise the level of operation to 90% of capacity, to manufacture 9,000 units at a budgeted total of 27,000 direct labor hours. The total budget for fixed factory overhead in 2013 for Bluecap Co. was:

		$230,400.
		$259,200.
		$265,200.
		$276,480.
		$288,000.