Please provide an answer to this multiple choice question, thank you!

Question 14 1pts M and N Company has the following information about its standards and production activity for January. Actual manufacturing overhead incurred: $62,400 Standard manufacturing overhead: Variable manufacturing overhead @ $3.20 per unit produced Fixed manufacturing overhead @ $3 per unit ($36,000/ 12,000 budgeted units) Actual units produced: 9,700 The standard overhead allocated to actual production is ______ 0 $67,040 0 $60,140 0 $74,400 O $67,500