Prater Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During February, the company budgeted for 5,400 units, but its actual level of activity was 5,380 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

		Fixed element per month		Variable element per tenant-day
Revenue				$31.10
Direcr Labor		$0		$3.30
Direct Materials		$0		9.00
Manufacturing Overhead		$44,600		1.80
Selling and Administrative Expenses		$26,700		0.10
Total Expenses		$71,300.00		$14.20

Actual results for February:

Actual Results for February
Revenue		$169,648
Direct Labor		18,164
Direct Materials		50,810
Manufacturing Overhead		53,734
Selling and Administrative expenses		28,278

The manufacturing overhead in the flexible budget for February would be closest to: A. $53,934 B. $54,284 C. $54,320 D. $53,535 The direct labor in the planning budget for February would be closest to: A. $17,754 B. $17,820 C. $18,164 D. $18,232

The net operating income in the flexible budget for February would be closest to: A. $19,960 B. $18,593 C. $18,731 D. $19,622