McDowell's Restaurants, Inc., has a static budget based upon production of 200,000 smiley meals. The budget shows rent of $80,000 and factory wages of $50,000. The actual rent was $90,000 and the actual factory wages was $55,000 for 160,000 smiley meals produced. What is the total amount that should be shown on McDowell's flexible budget for rent and factory wages