Jennys corporation manufactured 25000 grooming kits for

Question

Problem

Jenny's Corporation manufactured 25,000 grooming kits for horses during March. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March:

                                                                   Actual             Static Budget
Production                                               25,000 units          24,000 units
Machine-hours                                          6,100 hours           6,000 hours
Fixed overhead costs for March                  $123,000               $120,000

What is the flexible-budget amount?