If 85,000 machine hours are expected to be used but could decrease to 78,000 hours or increase to 94,000 hours, a flexible overhead budget would best be based on: Multiple Choice 78,000 hours. 85,000 hours. 94,000 hours. 78,000 hours and 94,000 hours. ( 78,000 hours, 85,000 hours, and 94,000 hours