The standard capacity of a factory is 9,000 units per month. Cost and production data follow:

Standard application rate for fixed factory overhead for 9,000 units	$2.00
Standard application rate for variable factory overhead for 9,000 units	0.50
Actual number of units produced	8,800
Actual factory overhead incurred	$22,700

What is the amount of overhead allowed for the actual volume of production?

$22,000

$22,700

$22,500

$22,400