) Cold Products Corporation manufactured 28,000 ice chests during September. The variable overhead cost-allocation base is $12.00 per machine-hour. The following variable overhead data pertain to September

	Actual	Budgeted
Production	28,000 units	21,000 units
Machine-hours	22,400 hours	8,400 hours
Variable overhead costs	$11.75	$12.00

What is the flexible-budget amount?

a) $263,200

b) $268,800

c) $100,800

d) $134,400