Emerald, Inc., has an operating environment with considerable uncertainty. The company prepares the budget for several different volume levels. Emerald has the following budgeted data:

Budgeted variable costs per unit:
Direct materials	$ 5.00
Direct labor	8.00
Supplies	2.00
Indirect labor	1.50
Power	0.02
Budgeted fixed overhead for the current year:
Supervision	$2,000
Depreciation	5,000
Rent	5,000

What are the total budgeted costs for 4,000 units?

a.$48,960

b.$78,080

c.$97,106

d.$56,250