How would you solve this

Total fixed costs for Toys and Trinkets Incorporated are $83,000. Total costs, including both fixed and variable, are $165,000 if 272,000 units are produced. The total variable costs at a level of 278,000 units would be (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $168,640 O B. $253,471 O C. $84,831 OD. $83,400