Jenny's Corporation manufactured 25,000 grooming kits for horses during March. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March: Production Actual: 25,000 units Static Budget: 24,000 units Machine-hours Actual: 6,100 hours Static Budget: 6,000 hours Fixed overhead costs for March Actual: $123,000 Static Budget: $120,000 What is the flexible-budget amount?