Answer the Following Questions Using the Information Below:
Deocomfort Corporation

Multiple Choice

Answer the following questions using the information below:
Deocomfort Corporation manufactured 54,000 door jambs during September. The following fixed overhead data relates to September:
$\begin{array}{lrr}&\text { Actual }&\text { Static Budget }\\\text { Production } & 55,500 \text { units } & 55,000 \text { units } \\\text { Machine-hours } & 985 \text { hours } & 1,100 \text { hours } \\\text { Fixed overhead costs for September } & \$ 50,500 & \$ 50,600\end{array}$
-What is the flexible-budget amount?

A) $50,500
B) $51,060
C) $50,600
D) $55,500