2. Orr Corporation's manufacturing costs for August, when production was 500 units, appears below: Direct material $7 per unit Direct labour $5,000 Variable overhead 1,500 Factory depreciation 2,500 Factory supervisory salaries 3,500 Other fixed factory costs 900 How much is the budgeted manufacturing cost for a month when 700 units are produced? Assume direct labour is a variable cost a $14,000 b. $18,400 c. $20,900 d. $23,660