In the Harrelson Company, Indirect Labor Is Budgeted for $36,000

Multiple Choice

In the Harrelson Company, indirect labor is budgeted for $36,000 and factory supervision is budgeted for $12,000 at normal capacity of 80,000 direct labor hours. If 90,000 direct labor hours are worked, flexible budget total for these costs is

A) $48,000.
B) $54,000.
C) $52,500.
D) $49,500.