please explain and show working out

15.3 QT Co manufactures a single product and an extract from their feed budget production costs is a follows. Activity level 80% 90% $ $ Direct material 2,400 2,700 Labour 2,120 2,160 Production Overhead 4,060 4,080 8,580 8.940 What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest 5) $6,266 B $8,586 D 58,688 (2 marks) $6,888