Kim’s Corporation manufactured 36,000 units during February. The actual production budget was 36,000 units, while the static budget included 34,000 units. In February, Kim’s static budget’s fixed overhead costs was £346,400 and the actual was £364,700. What is Kim’s flexible-budget amount?

a. £346,400.00

b. £156,379.00

c. £165,600.00
d. £364,700.00