Miami Fashions Uses Standard Costs for Their Manufacturing Division A)$23,000
B)$60,000
C)$40,000
D)$20,000

Miami Fashions uses standard costs for their manufacturing division.From the following data,calculate the fixed overhead allocated to production based on direct labor hours (DLHr) . $$\begin{array} { | l | l | } \hline \text { Actual fixed overhead } & \$ 40,000 \\\hline \text { Budgeted fixed overhead } & \$ 23,000 \\\hline \text { Standard overhead allocation rate } & \$ 8 \\\hline \text { Standard direct labor hours per unit } & 3 \text { DLHr } \\\hline \text { Actual output } & 2,500 \text { units } \\\hline\end{array}$$

A) $23,000
B) $60,000
C) $40,000
D) $20,000