Zahra Corporation uses machine hour to allocate the overhead costs. The following overhead data pertain to May: Actual Budgeted 7,000 9,000 .35 .3 Production Machine hour per unit Total Variable overhead costs $10,290 Total Fixed overhead costs $26,000 $10,800 $27,000 What is the flexible budget amount for Fixed overhead cost? A) $21,000 B) $24,500