I'm looking for an explanation as to why these two problems are solved differently when they are worded the exact same way and asking for the exact same thing. Can an expert please explain?

27) Cold Products Corporation manufactured 27,000 ice chests during September. The variable overhead cost-allocation base is $15.00 per machine-hour. The following variable overhead data pertain to September: What is the flexible-budget amount? A) $90,000 B) $121,500 C) $318,600 D) $324,000 Answer: B Explanation: 27,000(6,000/20,000)$15.00=$121,500 23) Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February: What is the flexible-budget amount? A) $54,000 B) $50,000 C) $50,500 D) $54,540 Answer: B Explanation: Flexible-budget amount =10,000mh$5.00=$50,000