9 Swansea Manufacturing currently produces 2,000 tires per month. The following per unit data for 2,opp tires apply for sales to regular customers: Direct materials $38 Direct manufacturing labor Variable manufacturing overhead 11 Fixed manufacturing overhead 13 Total manufacturing costs $71 The plant has capacity for 4,000 tires and is considering expanding production to 3,000 tires. What is the total cost of producing 3,000 tires? O $136,000 B. $213,000 O C. $200,000 OD. $173,000