Cooper Corporation produces decorator wall coverings. Budgeted production is 250,000 square feet per month, and the standard direct labor requirement to make this amount is 5,000 hours. All overhead is allocated based on direct labor hours. The following information is available: Budgeted Actual Amounts Results Production in units 280,000 310,000 Total labor hours 6,000 7,750 Total variable overhead $13,500 $33,000 $18,600 $31,500 Total fixed overhead Total overhead $46,500 $50,100 (iii). Manufacturing overhead charged to Cooper's work-in- process for the month (rounded to the nearest $) Select one: a. $46,500 b. $50,100 c. $17,438 d. $60,063