Flash Manufacturing Gathered the Following Flexible Budget Information How Much Is the Total Budgeted Overhead Cost at 95

Flash Manufacturing gathered the following flexible budget information: $$\begin{array} { | l | r | r | } \hline \text { Percent of normal capacity } & 90 \% & 100 \% \\\hline \text { Standard direct labor hours } & 54,000 & 60,000 \\\hline \text { Total budgeted variable overhead cost } & \$ 108,000 & \$ 120,000 \\\hline \text { Total budgeted fixed overhead cost } & \$ 90,000 & \$ 90,000 \\\hline\end{array}$$ How much is the total budgeted overhead cost at 95% of normal capacity?

A) $90,000
B) $199,500
C) $204,000
D) $210,000