Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
The traceable fixed and variable costs of the purchasing activity center are $260,000. An analysis of the center's cost behavior showed a fixed cost of $100,000 and the appropriate cost driver to be the number of lines inputted. The total number of lines inputted is 2,000,000.
-What would the total flexible overhead budget if the number of lines decreased to 1,800,000?

A) $334,000
B) $404,000
C) $244,000
D) $234.000