Jenny's Corporation manufactured 25,000 grooming kits for dogs during March (assume Jenny uses standard costing). The fixed overhead cost allocation rate is $20.00 per machine hour. Below is the fixed overhead data pertaining to March: Actual Static budget Production units 25,000 24,000 Machine hours 6,100 6,000 Fixed overhead costs $123,000 $120,000 What is the flexible budget fixed overhead cost?