37. Items from Sap Company's budget for March in which 2,100 units were produced and sold appear below: Direct materials $12,000 Indirect materials-variable 2,000 Supervisor salaries 10,000 Depreciation on factory equipment 8,000 Direct labour 7,000 Property taxes on factory 3.000 Total $42,000 At 2,200 units, how much are budgeted variable manufacturing costs? a) $22,000 (b) $43,000 c) $21,000 d) $19,905