MC Qu. 11-27 Commerce Corporation has a high probability of operating... Commerce Corporation has a high probability of operating at 44,000 activity hours during the upcoming period, and lower probabilities of operating at 34,000 hours and 54,000 hours. The company's flexible budget revealed the following: Variable costs Fixed costs 34,000 Hours $153,000 940,000 44,000 Hours $198,000 940,000 54,000 Hours $243,000 940,000 If Commerce operated at 39,000 hours, its total budgeted cost would be: