A manufacturer of playground equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:     Denominator level of activity$5,800DLHs Fixed overhead cost$58,870  ?The following data pertain to operations for the most recent period:     Actual hours 6,100DLHs Standard hours allowed for the actual output 6,018DLHs Actual total fixed manufacturing overhead cost$58,320  ?The fixed manufacturing overhead applied to products during the period is closest to:

A. $58,870
B. $58,320
C. $61,915
D. $61,083


Answer: D

Business

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