Answer the Following Questions Using the Information Below:
Melbourne Corporation

Answer the following questions using the information below:
Melbourne Corporation manufactured 57 000 door jambs during September.The fixed-overhead cost-allocation rate is $50.00 per machine-hour.The following fixed overhead data pertain to September:
$$\begin{array} { l r r } & \text { Actual } & \text { Static Budget } \\\text { Production } & 57000 \text { units } & 60000 \text { units } \\\text { Machine-hours } & 985 \text { hours } & 1200 \text { hours } \\\text { Fixed overhead costs for September } & \$ 54300 & \$ 60000\end{array}$$
-What is the flexible-budget amount?

A) $54 300
B) $51 750
C) $60 000
D) $100 000