51. Norin Corp. has a budgeted normal annual capacity of 440,000 units with production rates being level throughout the year. The January budget
shows fixed factory overhead of $13,200 and an estimated variable factory
overhead rate of $2.10 per unit. During January, actual output was 12,300
units, with a total factory overhead of $27,000.
How much is the applied factory overhead cost?
a. 26,199
c. 27,000
b. 45,258
d. 30,258