1. Wytch Corporation bases its budgets on machine-hours. The company's static planning budget for February appears below:

Budgeted number of machine-hours		6,000
Budgeted variable costs:
Supplies (@ $6.90 per machine-hour)	$	41,400
Power (@ $3.70 per machine-hour)		22,200
Budgeted fixed costs:
Salaries		51,600
Equipment depreciation		26,400
Total expense	$	141,600

Required:

Prepare a flexible budget for 6,400 machine-hours per month.