Denominator hours for May		25,000
Actual hours worked during May		24,000
Standard hours allowed for May		22,000
Flexible budget fixed overhead cost	$	75,000
Actual fixed overhead costs for May	$	80,000

Danske Company had total underapplied overhead of $25,000. Additional information is as follows:

Variable Overhead:
Applied based on standard direct labor hours allowed	$	62,000
Budgeted based on standard direct labor hours		48,000
Fixed Overhead:
Applied based on standard direct labor hours allowed	$	50,000
Budgeted based on standard direct labor hours		37,000

What is the actual total overhead for the period?

$60,000.

$75,000.

$110,000.

$137,000.