Amir Corporation manufactured 110,000 hockey pucks during January. The variable overhead cost-allocation base is $5.45 per machine-hour. The following variable overhead data pertain to January Production Machine - hours Variable overhead cost per machine - hour What is the flexible - budget amount? Actual 110,000 units 9,700 hours $5.50 Budgeted 110,000 units 9,000 hours $5.45 O A. $53,350 O B. $52,865 OC. $49,500 OD. $49,050