Herard Corporation manufactures and sells a single product. The company uses units as the measure of activity in its flexible budgets. During March, the company budgeted for 7,900 units, but its actual level of activity was 7,890 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for March Data used in budgeting: Fixed Variable element element per month per unit Revenue S34.40 $5.40 Direct labor Direct materials 0 15.20 Manufacturing overhead. 37.300 1.70 00 0.50 Selling and administrative expenses Total expenses S62400 S2280 Actual results for March: Revenue S260,656 Direct labor $43,296 Direct materi S117,698 Manufacturing overhead $52.353 Selling and administrative expenses $27,685 The manufacturing overhead in the flexible budget for March would be closest to A, $50,730 B. $52,287 C. $50,713 D. $52,419