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For Crafton Company, indirect labor is budgeted for $63,000 and factory supervision is budgeted for $71,000 at normal capacity of 157,500 direct labor hours. If

For Crafton Company, indirect labor is budgeted for $63,000 and factory supervision is budgeted for $71,000 at normal capacity of 157,500 direct labor hours. If 151,000 direct labor hours are worked, how much is the flexible budget for these costs?

$134,000

$131,400

$136,712

$128,470

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