Stitt Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During November, the company budgeted for 5,900 units, but its actual level of activity was 5,880 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: 
Actual results for November: 
The manufacturing overhead in the flexible budget for November would be closest to:
Definitions:
Training Complexity
Refers to the degree of difficulty involved in the design, delivery, and comprehension of training materials or programs.
Evaluation Criteria
Evaluation criteria are the standards or benchmarks used to assess the performance, effectiveness, or quality of a program, project, or individual.
Successful Mentoring
A beneficial mentoring relationship that achieves its intended objectives, facilitating the mentee's growth, knowledge, or career advancement.
Job Rotation
A talent and workforce development strategy where employees work in various positions within an organization for a set period of time, to gain diverse skills and experiences.
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