Actual Production Machine-hours Fixed overhead costs for September 54,000 units 985 hours $53,400 Static Budget 60,000 units 1,800 hours $90.000 The fixed-overhead budgeted cost-allocation rate (BR) Standard quantity per 1 unit (SQ) $50.00 per machine-hour (1,800m/h: 60,000)= 0.03m/h What is the flexible-budget amount? A. $90,000 B. $53,400 C. $60,000 D. $54,000