Machine hours is used to allocate the variable overhead costs. Actual Production 30,000 units Machine-hours 15,000 hours Allocation rate per machine-hour: $11.00 Machine-hour per unit Budgeted 24,000 units 10,800 hours $11.25 .45 What is the variable overhead flexible-budget amount? $121,500 $151,875 $165,000 $168,750