Davidson Corporation Manufactured 58,500 Units During September What Is the Amount of Fixed Overhead Allocated to Production

Davidson Corporation manufactured 58,500 units during September.The following fixed overhead data relates to September:
$\begin{array}{lll}& \text { Actual } & \text { Static Buidget } \\\text { Production } & 58,500 \text { units } & 58,000 \text { units } \\\text { Machine-hours } & 3,320 \text { hours } & 3,480 \text { hours } \\\text { Fixed overhead costs for September } & \$ 170,220 & \$ 170,520\end{array}$
What is the amount of fixed overhead allocated to production?

A) $171,990
B) $170,220
C) $170,520
D) $58,500