21. During February, the Web Company used a denominator activity of 80,000 machine hours in computing its predetermined overhead rate. However, only 75,000 standard machine hours were allowed for the months actual production. If the overhead volume variance for February was $6,400 unfavorable, then the total budgeted fixed overhead cost for the month was:

A. $96,000

B. $102,400

C. $100,000

D. $98,600

E. Impossible to determine from the information given

Please Explain!