Zotta Enterprises uses standard costing and applies manufacturing overhead cost to products on the basis of standard direct labor-hours (DLHs). Budgeted and actual data relating to manufacturing overhead for last year appear below: Actual fixed manufacturing overhead cost$38,900 Denominator activity 20,000DLHs Standard hours allowed for one unit 1.2DLHs Units produced 17,000units Fixed overhead budget variance$1,300Unfavorable The fixed manufacturing overhead cost applied to products was: (Round your intermediate calculations to 2 decimal places.)
A. $38,352
B. $37,250
C. $39,846
D. $31,960
Answer: A
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