Garth Inc has determined the following months budget numbers based on a production level of 2,000 units.

Direct Materials $30,000

Factory Property Taxes $10,000

Factory Utilities $3,000

The actual production level for February was 3,000 units. Based on the information provided, determine the direct materials & factory property taxes, respectively, for February

a) $30,000 and $10,000

b) $45,000 and $15,000

c) $45,000 and $10,000

d) $30,000 and $15,000