Based on a predicted level of production and sales of 23,800 units, a company anticipates total variable costs of $107,100, fixed costs of $31,800, and operating income of $82,440. Based on this information, the budgeted amount of sales for 21,800 units would be:

$221,340.

$202,740.

$241,646.

$127,228.

$151,643.