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. The appropriate total budget for the department, assuming it uses flexible budgeting, is

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

Flexible Budgeting

A budgeting approach that allows for adjustments to budgeted figures based on changes in actual operating conditions.

Direct Labor

Refers to the wages and benefits for the employees who are directly involved in the manufacturing or production process.

Direct Materials

Raw materials that are directly traceable to the production of a specific good or service and constitute a part of the finished product.