In the Caspian Co., indirect material is budgeted for $127,100 and factory rent is budgeted for $61,000 at normal capacity of 205,000 direct labor hours. If 234,000 direct labor hours are worked, flexible budget total for these costs is

In the Caspian Co., indirect material is budgeted for $127,100 and factory rent is budgeted for $61,000 at normal capacity of 205,000 direct labor hours. If 234,000 direct labor hours are worked, flexible budget total for these costs is

$214,709

$145,080

$188,100

$206,080