Castleton Corporation Manufactured 41,000 Units During March What Is the Amount of Fixed Overhead Allocated to Production

Castleton Corporation manufactured 41,000 units during March.The following fixed overhead data relates to March:
$\begin{array}{lll}& \text { Actual } & \text { Static Buidget } \\\text { Production } & 41,000 \text { units } & 39,000 \text { units } \\\text { Machine-hours } & 6,020 \text { hours } & 5,850 \text { hours } \\\text { Fixed overhead costs for March } & \$ 125,500 & \$ 117,000\end{array}$
What is the amount of fixed overhead allocated to production?

A) $128,210.13
B) $117,000.00
C) $125,500.00
D) $123,000.00