Lancelot Corporation manufactures tennis gear and uses budgeted

machinehours

to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:

Budgeted output units	6,500 units
Budgeted machinehours	26,000 hours
Budgeted variable manufacturing overhead costs for 6,500 units	$299,000
Actual output units produced	6,800 units
Actual machinehours used	25,500 hours
Actual variable manufacturing overhead costs	$250,000

What is the

flexiblebudget

amount for variable manufacturing overhead?

A.

$250,000

B.

$312,800

C.

$238,971

D.