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 allocationibase for fixed overhead costs is the number of units to be produced.

How much is the total overhead applied for the month?

$25,650 $71,250 $48,750 $92,500