D) break-even analysis. 59. West Fraser Timber Co. budgeted manufacturing costs for 50,000 pounds of lumber are: Fixed manufacturing costs $50,000 per month Variable manufacturing costs $12.00 per pound of lumber West Fraser produced 40,000 pounds of lumber during March. How much is the flexible budget of total manufacturing costs for March? A) $530,000 B) $480,000 C) $650,000 D) $520,000