During the current year, Orlando sold 120,000 units at an average selling price of $22.00 per unit. Orlando's variable manufacturing cost per unit was $14.00 for the current year. Management expects this to increase by 5% next year. Management also expects that next year volume will increase by 6%. What is budgeted variable manufacturing cost for next year? Select one: a. $1,869,840 b. $1,764,010 c. $1,575,032 d. $1,940,325