'i'tte Mex nauuer |io'otporanon operates one central plant that has ma oiytstons, toe Flashlight Division and the Night Light Division. The following data apply to the coming budget year: Budgeted costs of the operating the plant for 10,000 to 20,000 hours: Fixed operating costs per year $240,000 1Variable operating costs $10 per hour Practical capacity 20,000 hours per year Budgeted long-run usage per year: Lamp Division 800 hours K 12 months = 9,000 hours per year Flashlight Division 450 hours K 12 months = 5,400 hours per year