Fickle Factory Ltd Produces Unique Large Ceramic Frogs Total Fixed Overhead for the Year Is Estimated to Be

Fickle Factory Ltd produces unique large ceramic frogs. The accountant has collected the following information regarding standard costs. $$\begin{array} { | l | l | } \hline \text { Praductim Input } & \text { Standard Cast } \\\hline \text { Direct Materials } & \begin{array} { l } 2 \text { kilos of raw material } \\\text { Each kilo } = \$ 5\end{array} \\\hline \text { Direct Labour } & \begin{array} { l } \text { 1 hour } \\\text { Direct Labour is charged at } \$ 10 \text { per hour }\end{array} \\\hline \text { Variable Overhead } &\$ 2 \text { per direct labour hour } \\\hline \text { Fixed Overhead } & \$ 4 \text { per frog } \\\hline\end{array}$$ Total fixed overhead for the year is estimated to be $80,000. The selling price for each frog is $45. Actual sales and production was 22,000
The flexible budget for direct materials the year is:

A) $200,000
B) $100,000
C) $220,000
D) $10,000