Camp inc has a production plan for 2021 of:

Quarter 1: 12,000 units

Quarter 2: 10,000 units

Quarter 3: 14,000 units

Quarter 4: 13,000 units

Direct materials costs are expected to be $6 per unit, direct labour $8 per unit, variable overhead $9 per unit, and overhead costs of $125,000 per quarter. The budgeted manufacturing cost for quarter 3 will be?

a) 322,000 b) 447,000 c) 321,000 d)424,000