Mathematics · Budgeting & Cost Accounting

Glide has budgeted $36,000 for indirect labour and $12,000 for factory supervision, with an activity level of 80,000 direct labour hours, representing 85% of the factory's capacity. Indirect labour varies with the factory's utilisation of capacity. In contrast, the number of factory supervisors (on fixed salaries) remains constant as long as the factory's maximum capacity is not exceeded. What is the flexible budget total for these costs if 90,000 direct labour hours are to be worked?