Based on a predicted level of production and sales of 22,500 units, a company anticipates total variable costs of $101,250, fixed costs of $30,500, and operating income of $48,250. Based on this information, the budgeted amount of sales for 20,500 units would be:

Multiple Choice

• $180,000.
• $164,000.
• $197,561.
• $120,039.
• $144,604.