Jennings Manufacturing gathered the following flexible budget information:

Percent of normal capacity 80% 100%

Standard direct labor hours 56,000 70,000

Total budgeted variable overhead cost $104,000 $130,000

Total budgeted fixed overhead cost $100,000 $100,000

How much is the total budgeted overhead cost at 90% of normal capacity?

$100,000 $217,000 $207,000 $230,000