At the beginning of the period, the Cutting Department budgeted difect labar of $128,000, direct materiais of $157,000 and fixed factory overtiead of $12,900 for 7,000 hours of production. The department actually completed 11,200 hours of production. The appropriate totai budget for the department, assuming it uses fiexible budgeting, is Round your final answer to the nearest dollar. Do not round interim calculations. a. 5476,640 b. $300640 c. 545.900 d. 5297,900