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t the beginning of the period, the Cutting Department budgeted direct labor of $62,850 and supervisor salaries of $35,510 for 4,190 hours of production. The

t the beginning of the period, the Cutting Department budgeted direct labor of $62,850 and supervisor salaries of $35,510 for 4,190 hours of production. The department actually completed 4,600 hours of production.

Determine the budget for the department assuming that it uses flexible budgeting.

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