Yummy-Tummy Foods Has the Following Information About Its Standards and Production

Yummy-Tummy Foods has the following information about its standards and production activity for November: Actual manufacturing overhead cost incurred, $85,000
Standard manufacturing overhead:
Variable manufacturing overhead cost @ $5.75 per unit produced
Fixed manufacturing overhead cost @ $8.45 per unit produced
($84,500/10,000 budgeted units)
Actual units produced, 12,000
Assume the allocation base for fixed overhead costs is the number of units to be produced.
How much are the standard overhead costs allocated to actual production?

A) $170,400
B) $142,000
C) $85,000
D) $57,500