Linscott Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During July, the company budgeted for 5, 400 units, but its actual level of activity was 5, 380 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: 
Actual results for July: 
The manufacturing overhead in the flexible budget for July would be closest to:
Definitions:
Mercy
The act of showing compassion, forgiveness, or kindness to those in need or in a weaker position.
Caring Communion
A relational process characterized by mutual respect, empathy, and emotional connection between individuals, often used in the context of healthcare.
Ontology
Ontology is the philosophical study of being, existence, and the categories of being.
Genuine Caring
Expressing authentic concern and empathy for the welfare and needs of others, often considered a core principle in nursing and healthcare.
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