San Bernardino Corporation manufactured 27,000 ice chests during June. The variable overhead cost-allocation base is $15.00 per machine-hour. The following variable overhead data pertain to June: Actual Budgeted Production 27,000 units 20,000 units Machine-hours 21,600 hours 6,000 hours Variable overhead cost per machine-hour: $14.75 $15.00 What is the flexible-budget amount? OA. S121,500 OB. $324,000 OC. S318,600 D. $90,000