A planning budget for Clyde's Pies is as follows:

Clyde's Pies
Budgeting Income Statement
For Year Ended 12/31/20
p = 4,250 pies
h = 5,000 hours
Sales ($30p)		$127,500
Expenses
Wages Expense ($12h)		-60,000
Supplies ($2.20p)		-9,350
Utilities ($0.20h)		-1,000
Selling and Admin. ($300 + $5h)		-25,300
Net Operating Income		31,850

During 2020, Clyde's Pies actually made 5,100 pies and worked 5,900 hours.

What amount would be shown for Sales on the Flexible Budget?

• A.

  $150,000

• B.

  $177,000

• C.

  $153,000

• D.

  $127,500