Ben's Delivery Company

Ben's Delivery Company reports the following information for 2010:

Actual:

Output:

2,200 parcels picked up or delivered

Fuel required:

200 Gallons

Cost per gallon:

$1.70 per gallon

Standard:

Fuel allowed:

0.10 gallon per parcel picked up or delivered

Cost per gallon:

$1.60 per gallon

Refer to Ben's Delivery Company. What is the variable overhead flexible budget for March 2010?

A.

$374.00

B.

$352.00

C.

$340.00

D.

$320.00