5 Items from Sap Company's budget for March in which 2,100 units were produced and sold appear below: $12,000 2,000 10,000 8,000 Direct materials Indirect materials - variable Supervisor salaries Depreciation on factory equipment Direct labor Property taxes on factory Total 7,000 3,000 $42,000 At 2,200 units, how much are budgeted variable manufacturing costs? a) $22,000 b) $43,000 $21,000 $19,905