Hockey Accessories Corporation Manufactured 22,400 Duffle Bags During March What Is the Flexible-Budget Amount?
A)$451,700
B)$472,321
C)$460,000
D)$448,000

Hockey Accessories Corporation manufactured 22,400 duffle bags during March.The following fixed overhead data pertain to March:
$\begin{array}{lll}& \text { Actual } & \text { Static Buidget } \\\text { Production } & 22,400 \text { units } & 23,000 \text { units } \\\text { Machine-hours } & 10,450 \text { hours } & 11,500 \text { hours } \\\text { Fixed overhead cost for March } & \$ 451,700 & \$ 460,000\end{array}$
What is the flexible-budget amount?

A) $451,700
B) $472,321
C) $460,000
D) $448,000