The following information is available for the Danske Company:

Denominator hours for May		22,000
Actual hours worked during May		21,000
Standard hours allowed for May		19,000
Flexible budget fixed overhead cost	$	66,000
Actual fixed overhead costs for May	$	70,400

Danske Company had total underapplied overhead of $22,000. Additional information is as follows:

Variable Overhead:
Applied based on standard direct labor hours allowed	$	56,000
Budgeted based on standard direct labor hours		45,000
Fixed Overhead:
Applied based on standard direct labor hours allowed	$	44,000
Budgeted based on standard direct labor hours		34,000

What is the actual total overhead for the period?

		$122,000
		$101,000
		$57,000
		$66,000