Fon 23 Wheel and Tire Manufacturing currently produces 1,000 tires per month. The following per unit data apply for sales to regular customers: ed out of Direct materials $20 question 3 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs 6 10 $39 The plant has capacity for 3,000 tires and is considering expanding production to 2,000 tires. What is the total cost of producing 2,000 tires? Select one: a. $68,000 b. 1. $62,000 C. $39,000 d. $78,000