Flexible Budget Application

The polishing department of Taylor Manufacturing Company operated during April with the following manufacturing overhead cost budget based on $5,000$ hours of monthly productive capacity:

$\backslash$table$[[\backslash$table$[[$Taylor Manufacturing Company$],[$Polishing Department$],[$Overhead Budget $(5,000$ Hours$)],[$For the Month of April$]],,],[$Variable costs:,$$100,000,],[$Factory supplies,$152,000,],[$Indirect labor,$68,000,],[$Utilities$,296,000,],[$Patent royalties on secret process,,$$616,000$