Country Barbecue Smokers Inc. has determined the following monthly budget numbers based on a budgeted production level of 2,500 units:

Direct Materials

$45,000

Factory property taxes

$12,000

Factory utilities

$3,000

The actual production level during March was 3,200 units. Based on the information provided, determine thedirect material & factory property taxes, respectively, for March.

Options:

$45,000 and $15,000

$57,600 and $12,000

$55,720 and $15,360

$45,000 and $12,000