Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021 . During 2021, Bluecap worked 26,000 DLHs and manufactured 9,600 units. The actual factory overhead cost for the year was 514,000 greater than the flexible budget amount for the units produced, of which $8,000 was due to fixed factory overhead, in preparing a budget for 2022 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"). to manufacture 9,000 units at a budgeted total af 27,000 DLHs Multiple Choice $200.220 5229.020 5235.020 $246.300 $257020