68. Orr Corporation's manufacturing costs for August when production was 750 units appears below: Direct material $7 per unit Direct labour $6,000 Variable overhead 3,000 Factory Depreciation 2,000 Factory supervisory salaries 7,000 Other fixed factory costs 1,500 How much is the budgeted manufacturing cost for a month when 500 units are produced? a) $13,000 b) $16,500 c) $20,000 d) $9,000