The following information is available for the Danske Company:

Denominator hours for May		18,000
Actual hours worked during May		17,000
Standard hours allowed for May		15,000
Flexible budget fixed overhead cost	$	54,000
Actual fixed overhead costs for May	$	57,600

Danske Company had total underapplied overhead of $18,000. Additional information is as follows:

Variable Overhead:
Applied based on standard direct labor hours allowed	$	48,000
Budgeted based on standard direct labor hours		41,000
Fixed Overhead:
Applied based on standard direct labor hours allowed	$	36,000
Budgeted based on standard direct labor hours		30,000

What is the actual total overhead for the period?

Multiple Choice

• $53,000

• $54,000

• $102,000

• $89,000