At the Beginning of the Period, the Assembly Department Budgeted

Multiple Choice

At the beginning of the period, the Assembly Department budgeted direct labor of $110,000, direct material 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