The standard costs for a manufacturing business are \($12\) per unit for direct materials, \($8\) per unit for direct labour, and \($5\) per unit for manufacturing overhead. The sales projection is for 5,000 units: 3,500 units need to be in inventory at the end of the period and 1,500 units are in inventory at the beginning of the period. The production budget will show costs for that period of

a. $175,000

b. $150,000

c. $140,000

d. $125,000