Prater Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During February, 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 February: Data used in budgeting: 
Actual results for February: 
The manufacturing overhead in the flexible budget for February would be closest to:
Definitions:
Insured
A person or entity covered by an insurance policy, receiving protection against specified risks or damages.
Risk Of Loss
In contractual terms, refers to which party bears the financial burden if the goods are damaged or lost before delivery is completed.
Fire
A rapid oxidation process, which is a chemical reaction resulting in the release of heat and light, commonly seen as flames.
Fixture
An item of personal property that has been attached to land or a building in such a way that it is considered legally a part of the real property.
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