Carcia Corporation has provided the following production and cost per unit data for two levels of monthly production volume.

Production volume	6,000 units	7,000 units
Direct materials ........................	$7 per unit	$7 per unit
Direct labor ..............................	$5 per unit	$5 per unit
Manufacturing overhead ........... The total cost to manufacture 6,300 units will equal:	$11 per unit	$10 per unit

The total

A. $142,800 B. $144,900 C. $141,750 D. $138,600