SRK Children's Educational Tools developed its annual manufacturing overhead budget as follows. Prepare a flexible budget for a monthly activity level of 85,000 direct labour hours (DLH) by copying and completing the below chart into the answer area (highlight the chart, press  C, click on the answer area, press  V and select [Keep Formatting]). Alternatively, you may letter your answers a) through i) as shown in the corresponding boxes below. (5 marks)

	90,000 DLH	85,000 DLH
Variable overhead costs:
Indirect labour	$360,000	a)
Indirect materials	27,000	b)
Factory supplies	63,000	c)
Total variable costs	$450,000	d)
Fixed overhead costs:
Depreciation	$72,000	e)
Supervision	70,000	f)
Property taxes	12,000	g)
Total fixed costs	$154,000	h)
Total costs	$604,000	i)