Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertainsto 2021: 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 fa level it considers to be "practical capacity" to manufacture 9.200 units at a budgeted total of 27.600DL/Hs. The total budget for fixed factory overhead in 2021 for Bluecap Company was: (Round your intermediate calculation to 2 decimal places.) $395340 $401,340 $366540. $424,140 5412.620