Wissota Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $6 per hour. During February, Wissota Co. spent $56,700 for variable overhead. 9,150 labor hours were used to produce 2,400 units. How much is variable overhead on the flexible budget?
a. $14,400
b. $54,900
c. $56,700
d. $57,600