Norio Manufacturing Uses Powdered Plastics (PPS)to Manufacture a High-Pressure Board

Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment,Flex 10.Information concerning its operation in June was as follows:
The cost of PPS in the flexible budget for the output of the period is:

A) $259,200.
B) $280,800.
C) $311,040.
D) $324,000.
E) $360,000.