C XYZ Company expects to produce and sell 15,000 units during the next year with no beginning or ending inventories. Budgeted direct material cost is $8 per unit, budgeted direct labor cost is $5 per direct labor hour, and budgeted variable manufacturing overhead is $5 per direct labor hour. Budgeted fixed manufacturing overhead cost for the year is $60,000 in total. Budgeted direct labor hours needed for the year is 30,000 hours in total. The budgeted cost of goods sold for the next year is: Select one: O a. $540,000 O b. $510,000 O c. None of the given answers O d. $330,000 O e. $480,000 The monthly electricity bill for Company XYZ comprises of two components: a flat subscription fee of $400 per month and constant rate per kilo watt of $16. Assume that Company XYZ consumed 500 kilo watts during the month of December, how much the total electricity bill, in ($) value, for the month of December would be? Select one: O a. 8,000 O b. None of the given answers Oc 900 O d. 8,400 O e. 500