Aspen Company has established a flexible budget for manufacturing overhead based on direct labor-hours. Total budgeted costs at 200,000 direct labor-hours are as follows:

	Variable costs (total):
	Packing supplies	$120,000
	Indirect labor	$180,000
	Fixed costs (total):
	Utilities	$100,000
	Rent	$ 40,000
	Insurance	$ 20,000

If Aspen Company plans to operate at 190,000 direct labor-hours during the next period, the flexible budget would show packing supplies costs of:

A. $114,000

B. $120,000

C. $171,000

D. $300,000

Please show work.