Flexible Budgeting At the beginning of the period, the Sealing Department budgeted direct labor of $25,200 and property tax of $60,000 for 1,400 hours of production. The department actually completed 1,700 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. Feedback v Check My Work Remember that a flexible budget is constructed by first identifying the relevant activity levels, secondly identifying the fixed and variable cost components of the costs being budgeted, and then preparing the budget for each activity level