Keepsake Corporation Currently Produces Picture Frames in an Automated Process

Keepsake Corporation currently produces picture frames in an automated process.Expected production per month is 39,000 units,direct-material costs are $0.47 per unit,and manufacturing overhead costs are $16,500 per month.Manufacturing overhead consists of fixed costs.
Required
Compute the flexible budget for 19,250 units.

A) $25,047.50
B) $26,157.50
C) $27,189.50
D) $25,347.50
E) $25,547.50