35. A&W Manufacturing currently produces 1,000 parasols per month. The following per unit data apply for sales to regular customers: Direct materials 25 Direct manufacturing labor 5 Variable manufacturing overhead 10 Fixed manufacturing overhead 40 Total manufacturing costs 80 The plant has capacity for 2,000 parasols and is considering expanding production to 1,500 parasols What is the total cost of producing 1,500 parasols? A) 95,000 B) 100,000 C) 85,000 D) 120,000