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: | o 78,000 hours. o 85,000 hours. o 94,000 hours. o 78,000 hours and 94,000 hours. o 78,000 hours, 85,000 hours, and 94,000 hours