12. Carwelle Cabinets set the filistandard cest per unilt fior 2017. Fixed overhead (4 machine hours at $10) Variable overhead (4 machine hours at S8) $40 S32 The standards were set based on a capacity of 20,000 machine hours. Fixed overhead Variable overhead Machine hours worked $205 000 $165 750 19 800 During the year, 5,100 units were produced How many units had Carvelle budgeted to produce? A. 5,000 B. 5,100 C. 20,000 D.Insufficient information to determine