Questions 39-41 are based on the following information: G&N 10e Wicks Company has established a flexible budget for manufacturing overhead based on direct labor-hours. Budgeted costs at 100,000 direct labor-hours are as follows: Variable costs (total): Packing supplies $70,000 Indirect labor $90,000 Fixed costs (total): Utilities $50.000 Rent $20,000 Insurance $10.000 41. If Wicks Company plans to operate at 90,000 direct labor-hours during the next period, the flexible budget would show indirect labor costs of: A. $144,000. C. $90,000. B. $63,000. D. $81,000