Dog-gone-it Corporation manufactured 25,000 dog leashes during March. The fixed-overhead cost allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March:

	Actual	Static Budget
Production	25,000 units	24,000 units
Machine-hours	6,100 hours	6,000 hours
Fixed overhead costs for March	$123,000	$120,000

Required: What is the flexible-budget amount for fixed-overhead? (5 marks - 1 mark for correct multi-choice answer and 4 marks for showing your calculations).

A) $120,000 B) $122,000 C) $123,000 D) $125,000 E) $120,983

please show calculations I need the solution and the answer of this question. I am in a hurry, so quick response will be appreciated. Thank you