Eaton Manufacturing currently produces 2,000 tables per month. The following per unit data for 2,000 tables apply for sales to regular customers: Direct materials Direct manufacturing labor $55 12 Variable manufacturing overhead 18 32 $115 Fixed manufacturing overhead Total manufacturing costs The plant has capacity for 4,000 tables and is considering expanding production to 4,000 tables. What is the total cost of producing 4,000 tables? OA. $364,000 OB. $398,000 C. $480,000 D. $294,000