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$[[,,],[$Variable costs:,,$],[$fiactory supplies,$$100,000,],[$Indir$$t labor,$152,000,],[$Uitilities$,68,000,],[$Patent royalties ion secret process,$296,000,],[$Total variable overhead,,$$616,000$