Pollitt Potato Packers has a budget for manufacturing overhead that is based on direct labor hours. The following shows the budgeted and actual performance for 2016: Actual Budget Direct labor hours 200,000 210,000 Variable overhead costs $120,000 $128,100 Packing supplies Indirect labor Fixed overhead costs $180,000 $176,400 100.000 $102.000 40.000 40,000 $20, $25,000 Utilities Insurance Rent The flexible budget would show total budgeted fxed costs to be: $159,000 $160.000 $167,000 $168000