Items from Freedman Companys budget for March in which 2,400 units were produced and sold appear below:

Direct materials $12,000

Indirect materialsvariable 2,100

Supervisor salaries 17,000

Depreciation on factory equipment 5,000

Direct labor 13,500

Property taxes on factory 1,500

Total $51,100

At 2,500 units, how much are budgeted variable manufacturing costs?

a. $28,750

b. $27,600

c. $53,225

d. $26,563