The fixed-overhead is allocated using machine hour. The following fixed overhead data pertain to March: Actual Static Budget Production 25,000 units 24,000 units Machine-hours 6,100 hours 6,000 hours Fixed overhead costs for March $123,000 $120,000 Machine-hour per unit 0.244 0.25 What is the amount of fixed overhead allocated to production? $120,000 $122.000 $123.000 $125,000