$80,000
$12,800
$70,000
$22,800
✅ The correct answer is A.
Difference in machine hours = Difference in costs ÷ Slope coefficient
= $32000 ÷ 0.40 = $80,000
Difference in machine hours = Difference in costs ÷ Slope coefficient
= $32000 ÷ 0.40 = $80,000