Healder Company provided information on the following three overhead activities.

Activity	Driver	Fixed Cost	Variable Rate
Engineering	Engineering hours	$67,900	$5.00
Machining	Machine hours	36,700	1.50
Receiving	Receiving orders	51,800	3.60

Healder has found that the following driver levels are associated with two different levels of production.

Driver	41,000 units	51,000 units
Engineering hours	450	710
Machine hours	29,600	37,500
Receiving orders	8,700	12,000

Required:

Prepare an activity-based flexible budget for the two levels of activity.

Prepare an activity-based flexible budget for the two levels of activity. (Note: Enter all amounts as positive amounts.)

Healder Company

Activity-based Flexible Budget

1				41,000 units	51,000 units
2		Fixed	Variable	450 eng. hrs.	710 eng. hrs.
3	Engineering
4		Fixed	Variable	29,600 mhrs	37,500 mhrs
5	Machining
6		Fixed	Variable	8,700 Orders	12,000 Orders
7	Receiving
8	Total