8 Grip Manufacturing currently produces 2000 tires per month. The following per unit data for 2000 tires apply for sales to regular customers: Direct materials $38 Direct manufacturing labor 7 Variable manufacturing overhead Fixed manufacturing overhead 13 Total manufacturing costs $66 The plant has capacity for 4000 tires and is considering expanding production to 3000 tires. What is the total cost of producing 3000 tires? $185,000 $198,000 $130,000 $164,000