NuArt Company's Budgeted Production for November Is 5,500 Units

NuArt Company's budgeted production for November is 5,500 units.Budgeted component unit costs include: direct materials, $24; direct labor, $30; variable overhead, $18.Budgeted fixed overhead is $100,000.NuArt's actual production for November was 6,000 units.Actual component unit costs include: direct materials, $24.50; direct labor, $29; variable overhead, $18.40.Actual fixed overhead was $94,000. NuArt's production budget amount for variable overhead in November would be:

A) $99,000.
B) $100,000.
C) $108,000.
D) $110,400.