Fexible Budgeting At the beginning of the period, the Assembly Department budgeted direct labor of $50,400 and property tax of $51,000 for 2,400 hours of production: The department actually completed 3,000 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting x foeshack F check Mr work Remember that a fexible budget is constructed by first identifying the relevant activity leveis, secondly identifying the ficed and variable cost components of the costs being budgeted, and then preparing the budget for each activity level