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In the Crane Company, indirect labor is budgeted for $81000 and factory supervision is budgeted for $36000 at normal capacity of 120000 direct labor hours.

In the Crane Company, indirect labor is budgeted for $81000 and factory supervision is budgeted for $36000 at normal capacity of 120000 direct labor hours. If 140000 direct labor hours are worked, flexible budget total for these costs is:

$136500.

$123000.

$130500.

$117000.

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