Answer the Following Questions Using the Information Below:
Healesville Animal

Answer the following questions using the information below:
Healesville Animal Products manufactured 32 000 horse grooming kits during 2018.The fixed-overhead cost-allocation rate is $20.00 per machine-hour.The following fixed overhead data pertain to 2018:
$$\begin{array} { l r r } & \text { Actual } & \text { Static Budget } \\\text { Production } & 32000 \text { units } & 30000 \text { units } \\\text { Machine-hours } & 6100 \text { hours } & 6000 \text { hours } \\\text { Fixed overhead costs for } 2018 & \$ 123000 & \$ 120000\end{array}$$
-What is the amount of fixed overhead allocated to production?

A) $120 000
B) $122 000
C) $123 000
D) $128 000