Hermes Logistics had maintenance costs of $63,000 at an output level of 18,000 units. The maintenance cost was a mixed cost, and the fixed portion was $36,000. You have been asked to calculate the total maintenance cost for an output level of 27,000 units. What will you report for the total maintenance cost?

• A
• :
• $45,000
• B
• :
• $76,500
• C
• :
• $81,000
• D
• :
• $67,500