At the beginning of last year, Tarind Corporation budgeted $1,600,000 of fixed manufacturing overhead and chose a denominator level of activity of 400,000 machine-hours. At the end of the year, Tari's fixed manufacturing overhead budget variance was $17,000 favorable. Its fixed manufacturing overhead volume variance was $27,200 favorable. Actual direct labor-hours for the year were 425,000. What was Tari's total standard machine-hours allowed for last year's output?

Multiple Choice

• 406,800

• 1,700,000

• 1,727,200

• 1,627,200