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$]],,],[$Supplies and lubricants,$$480,000,],[$Maintenlance$,160,000,],[$Utilities$,240,000,],[$Total$,200,000,$$$1,080,000$