The Murray Corporation uses a standard cost system in which it applies manufacturing overhead on the basis of standard direct labor-hours (DLHs). The company recorded the following activity and cost data for May:

Activity:

Number of units produced..40,100 units

Std. direct labor hours per unit of product..1.5 DLH per unit

Denominator activity.64,000 DLHs

Cost:

Actual fixed manufacturing overhead costs incurred$56,000

Fixed component of predet. Overhead rate..$0.90 per DLH

The amount of fixed manufacturing overhead cost that was used to compute the fixed component of the predetermined overhead rate was:

$54,135

$60,150

$59,465

$57,600

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