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:

Budgeted and Standard Data				Actual Data
Material	1/4 lb. @ $14 per pound		Produced		6,100 units
Labor	1.4 hrs. @ $16 per hour		Materials purchased		1,600 lbs. for $13.70/pound
Total fixed overhead	$84,000		Materials used		1,520 lbs.
Variable overhead	$6.50 per unit		Labor worked		8,740 hrs. at $15.90/hour
Production	6,000 units		Total overhead		$122,000

How much is the flexible budget for overhead for 2020?

	a)	$122,000
	b)	$123,000
	c)	$127,100
	d)	$124,300
	e)	$123,650