Harris Manufacturing produces white sauce. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system for 2020: Material Labor Total fixed overhead Variable overhead Production Budgeted and Standard Data 1/4 lb. @$14 per pound 1.4 hrs. @$16 per hour $84,000 $6.50 per unit 6,000 units Produced Materials purchased Materials used Labor worked Total overhead Actual Data How much is the flexible budget for overhead for 2020? $122,000 $123,000 $127,100 $124,300 $123,650 6,100 units 1,600 lbs. for $13.70/pound 1,520 lbs. 8,740 hrs. at $15.90/hour $122,000