Beres Corporation has developed the following flexible budget formula for annual indirect labor cost:
otal costs = $9,600 + $0.75 per machine hour
Operating budgets for the current month are based on 30,000 hours of planned machine time. The amount of indirect labor costs included in this planned budget is:
A. $2,425.
B. $22,500.
C. $23,300.
D. $32,100.