Apogee Fashions Uses Standard Costs for Their Manufacturing Division A) $23,000
B) $60,000
C) $40,000
D) $20,000

Apogee Fashions uses standard costs for their manufacturing division.The allocation base for overhead costs is direct labor hours.From the following data,calculate the fixed overhead allocated to production based on direct labor hours (DLHr) . $$\begin{array} { | l | l | } \hline \text { Actual fixed overhead } & \$ 40,000 \\\hline \text { Budgeted fixed overhead } & \$ 23,000 \\\hline \text { Standard overhead allocation rate } & \$ 8 \\\hline \text { Standard direct labor hours per unit } & 3 \text { DLHr } \\\hline \text { Actual output } & 2500 \text { units } \\\hline\end{array}$$

A) $23,000
B) $60,000
C) $40,000
D) $20,000