Figure 11-3

Multiple Choice

Figure 11-3. Montgomery Company has developed the following flexible budget formulas for its four overhead items:
Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours) ; however this year 19,000 units were produced with the following actual costs:
Refer to Figure 11-3.Calculate the after-the-fact budget for the actual level of activity.

A) $91,600
B) $115,000
C) $118,600
D) $77,400
E) none of these