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:
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