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A manufacturer of playground equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's

A manufacturer of playground equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity $ 5,800 DLHs
Fixed overhead cost $ 58,870
The following data pertain to operations for the most recent period:
Actual hours 6,100 DLHs
Standard hours allowed for the actual output 6,018 DLHs
Actual total fixed manufacturing overhead cost $ 58,320
The fixed manufacturing overhead applied to products during the period is closest to:

Group of answer choices

$58,870

$58,320

$61,915

$61,083

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