Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Willis Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data:

-What is the flexible budget amount for variable manufacturing overhead?

A) $473,000
B) $484,000
C) $322,500
D) $464,400