Question 17 (3 points) Shane Industries prepared a budget for 40,000 direct labor hours. The estimated manufacturing overhead costs were $200,000 for variable manufacturing overhead and $60,000 for fixed manufacturing overhead. Shane then prepared a flexible budget for 38,000 direct labor hours. How much is total overhead costs at this level of activity? OA) $190,000 OB) $260,000 OC) $247,000 O D) $250,000