Apogee Fashions uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead allocated to production based on direct labor hours (DLH). men Actual fixed overhead Budgeted fixed overhead Assig Standard overhead allocation rate Standard direct labor hours per unit Actual output $30,000 $23,000 $7 4 DLHr 2,100 units ssign OA. $58,800 OB. $36,000 OC. $23,000 OD. $14,700 192