Hanekamp Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,400 units, but its actual level of activity was 5,440 units. The company has provided the following data concerning the formulas to be used in its budgeting: 
-The manufacturing overhead in the flexible budget for August would be closest to:
Definitions:
Fate
The development of events beyond a person's control, regarded as predetermined by a supernatural power.
Stress
A physical, mental, or emotional factor that causes bodily or mental tension and may be a factor in disease causation.
Crowded
Characterized by a high density of people or objects in a particular area, often leading to a sense of limited space.
Type A Personality
A behavior pattern characterized by competitiveness, urgency, aggression, and a constant struggle to achieve more in less time.
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