Doggie Pals produces 120,000 dog collars each month that give off a fresh scent to keep your dog smelling clean between baths. Total manufacturing costs are $230,000. Of this amount, $110,000 are variable costs. What are the total production costs when 165,000 collars are produced? (Assume both production levels are in the same relevant range. Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $271,800 B. $151,800 C. $381,800 D. $31,800