The following are manufacturing overhead costs expected in the master budget for Ace Manufacturing Co:

Planned activity level: 30,000 machine hrs.

Indirect labor	$200,000
Machine supplies	320,000
Indirect materials	170,000
Depreciation on factory building	125,000
Total manufacturing overhead	$815,000

A flexible budget for a level of activity of 45,000 machine hours would show total manufacturing overhead costs of

		$1,222,500.
		$1,160,000.
		$1,000,000.
		$ 543,333.