Forks Industries has the following information about its standards and production activity for December: Actual manufacturing overhead cost incurred, \\( \\$ 92,500 \\) Variable manufacturing overhead cost @ \\( \\$ 3.50 \\) per unit produced Fixed manufacturing overhead cost @ \\$1.50 per unit produced (\\$22,500/15,000 budgeted units) Actual units produced, 9,750 Assume the allocation base for fixed overhead costs is the number of units to be produced. How much is the total overhead applied for the month? \\( \\$ 25,650 \\). \\( \\$ 92,500 \\) \\( \\$ 48.750 \\) \\( \\$ 71,250 \\)