Sheffield Company's master budget shows that the planned activity level for next year is expected to be 20000 machine hours. At this level of activity, the following manufacturing overhead costs are expected: Indirect labour Factory supplies Indirect materials Depreciation on factory building Total manufacturing overhead $44200 3900 21900 14200 $84200 Indirect labour, factory supplies, and indirect materials are variable costs. If the company operates at 20800 machine hours, how much is allowed on a flexible budget for manufacturing overhead costs? $87568 $72800 $87000 $84200