Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) 8,000 80% 33,000 Budgeted variable factory overhead cost at denominator volume $ 103,000 Total standard factory overhead rate per DLH $ 15.10 During 2021, Bluecap worked 37,000 DLHS and manufactured 9,800 units. The actual factory overhead cost for the year was $18,000 greater than the flexible budget amount for the units produced, of which $4,000 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 9,200 units at a budgeted total of 27,600 DLHs. The total budget for fixed factory overhead in 2021 for Bluecap Company was: (Round your intermediate calculation to 2 decimal places.) O $366.540. $401,340. O $395,340. O $412.620. O 5424.140