12. The standard capacity of a factory is 9,000 units per month. Cost and production data follow Standard application rate for fixed factory overhead per unit Standard application rate for variable factory overhead per unit Actual number of units produced Actual factory overhead incurred $2.00 0.50 8,800 $22,700 What is the amount of overhead (variable and fixed) allowed for the actual volume of production? a 22,000 b) 22,400 c 22,500 d) 22,700 e) Some other