number 4= D and number 5= A. please explain the calculations to arrive at the answers.

Use the following information for questions 4 & 5. Barrick Company has established a flexible budget for manufacturing overhead based on direct labor-hours. Total budgeted costs at 200,000 direct labor-hours are as follows: Variable costs (total): Packing supplies Indirect labor Fixed costs (total): Utilities Rent $120,000 $180,000 $100,000 $ 40,000 $ 20,000 Insurance.... At an activity level of 170,000 direct labor-hours, the flexible budget for factory overhead would show the budgeted amount for utilities as: A. 4. $ 85,000. $140,000. $160,000. $100,000. B. C. D. 000.00 If Barrick Company plans to operate at 190,000 direct labor-hours during the next period, the flexible 5. budget would show indirect labor costs of: A. $171,000. $180,000. $114,000. $270,000. B. C. D