The fixed-overhead is allocated using machine hour. The following fixed overhead data pertain to March: Production Machine-hours Fixed overhead costs for March Machine-hour per unit Actual Static Budget 25,000 units 24,000 units 6,100 hours 6,000 hours $123,000 $120,000 0.244 0.25 What is the flexible-budget amount? O $120,000 O $122,000 O $123,000 O $125,000