Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions
Dodd Corporation used $90,000 of direct material, $112,000 of direct labor, and applied $104,000 of manufacturing overhead during July. Its beginning and ending work-in-process and finished goods inventories were as follows:

-The standard cost for facility sustaining manufacturing overhead is $536,000 if the company produces 78,000 units of product.Actual facility sustaining manufacturing overhead to produce 79,500 units of product was $531,500.What is the standard cost of sustaining manufacturing overhead at the actual level of production?

A) $521,472
B) $531,500
C) $536,000
D) $546,308