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The following costs related to Summertime Company for a relevant range of up to 20,000 units annually:
Variable Costs:

Direct materials
$5.00
Direct labor
1.50
Manufacturing Overhead
2.50
Selling and administrative
3.00
Fixed Costs:

Manufacturing overhead
$20,000
Selling and Administrative
10,000

The selling price per unit of product is $15.00.

At a sales volume of 15,000 units, what is the total cost for Summertime Company?
Select one:
A. $200,000
B. $155,000
C. $195,000
D. $210,000

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