Castleton Corporation manufactured

39 comma 00039,000

units during March. The following fixed overhead data relates to March:

	Actual	Static Budget
Production	39 comma 00039,000 units	37 comma 00037,000 units
Machineminushours	9 comma 4209,420 hours	9 comma 2509,250 hours
Fixed overhead costs for March	$ 230 comma 300$230,300	$ 222 comma 000$222,000

What is the

flexibleminusbudget

amount?

A.

$ 222 comma 000.00$222,000.00

B.

$ 238 comma 367.83$238,367.83

C.

$ 230 comma 300.00$230,300.00

D.

$ 234 comma 000.00$234,000.00