Hockey Accessories Corporation manufactured 21,900 duffle bags during March. The following fixed overhead data pertain to March: Production Machine-hours Actual Static Budget 21,900 units 22,500 units 1,050 hours 2,250 hours $81,500 $90,000 What is the flexible-budget amount? Fixed overhead costs for March A. $87,600 B. $81,500 C. $90,000 D. $92,466