A review of Parry Corporation's accounting records found that at a volume of 90,000 units, the variable and fixed cost per unit amounted to $8 and $4, respectively. On the basis of this information, what amount of total cost would Parry anticipate at a volume of 85,000 units?

A. $1,020,000.

B. $1,040,000.

C. $1,060,000.

D. $1,080,000.

E. Some other amount not listed above.

The answer is B. Can you please show work? Thanks!