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: (Round your intermediate calculations to 2 decimal places.)
A. $58,870
B. $61,915
C. $61,083
D. $58,320
Answer: C
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