24. Russo Corporation manufactured 15,000 air conditioners during November. The overhead cost- allocation base is $33.25 per machine-hour. The following variable overhead data pertain to November: Production Actual 15,000 units Machine-hours 13,275 hours Variable overhead cost per machine-hour: $33.00 Budgeted 18,000 units 14,400 hours $33.25 What is the flexible-budget amount? A) $441,394 B) $399,000 C) $396,000 D) $475,200