P$2.$ Coyote Company uses a flexible budget for manufacturing overhead based on direct labor hours. For $2022,$ the master overhead budget for the Packaging Department based on $400,000$ direct labor hours was as follows.

$\backslash$table$[[\backslash$table$[[$Variable Overhead Costs:$],[$Indirect labor$]],$$$480,000,],[$Supplies and lubricants,$160,000,],[$Maintenance$,240,000,],[$Utilities$,200,{000}_{?},],[,$ Total,,$$1,080,000$