Corporation manufactured $200,000$ boxes during April.

The overhead cost$-$allocation base is $$5\mathrm{.}00$ per machine$-$hour.

The following variable overhead data pertain to April:

Actual Budgeted

Production $200,000$ boxes $200,000$ boxes

Machine$-$hours $9,000$ hours $10,000$ hours

Variable overhead cost per machine$-$hour $$6\mathrm{.}00$ $$5\mathrm{.}00$

What is the actual variable overhead cost?

A$.$

$$54,000$

B$.$

$$66,000$

C$.$

$$50,000$

D$.$

None of them