After selling 375 machines, Marblehead Manufacturing prepared a flexible budget that included $74,000 in fixed overhead, $18.200 for direct labor, $4,500 for direct materials and $19,750 for variable overhead. The master budget was based on sales of 400 machines. What would total costs be on the master budget? Oa $2830 Ob s42,450 Oc s116,450 Od. $119,280