Davidson Corporation manufactured 52,400 units during September. The following fixed overhead data relates to September:

	Actual	Static Budget
Production	52,400 units	52,000 units
Machine-hours	2,485 hours	2,600 hours
Fixed overhead costs for September	$108,900	$109,200

What is the flexible-budget amount?

A.

$108,900

B.

$110,040

C.

$109,200

D.

$52,400