Roberts Corporation manufactured 100,000 buckets during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February: Actual Production was 100,000 units, Actual Machine-hours was 9,800 hours, Actual Variable overhead cost per machine-hour was $5.25; Budgeted Production is 100,000 units, Budgeted Machine-hours is 10,000 hours, and Budgeted Variable overhead cost per machine-hour is $5.00. What is the flexible-budget amount?

		$49,000
		$50,000
		$51,450
		None of these answers is correct.