At the Beginning of the Period,the Assembly Department Budgeted Direct

Multiple Choice

At the beginning of the period,the Assembly Department budgeted direct labor of $110,000,direct materials of $170,000,and fixed factory overhead of $28,000 for 8,000 hours of production.The department actually completed 10,000 hours of production.What is the appropriate total budget for the department,assuming it uses flexible budgeting?

A) $288,000
B) $305,000
C) $350,000
D) $378,000