Gus Corporation manufactured 10,000 golf bags during April. The fixed overhead cost-allocation rate is $40.00 per machine-hour. The following fixed overhead data pertain to March.

What is the flexible-budget amount?

Actual Static Budget

Production 10,000 units 12,000 units

Machine-hours 5,100 hours 6,000 hours

Fixed overhead costs for March $244,000 $240,000

A. $240,000

B. $204,000

C. $244,000

D. $200,000