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 the direct 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