Items from Sheffield Company's budget for March, in which 1800 units were produced and sold, appear below: Direct materials $12000 Indirect materials-variable 2100 Supervisor salaries 9400 Depreciation on factory equipment 7500 Direct labour 7500 Property taxes on factory 2700 Total $41200 At 1900 units, how much are budgeted variable manufacturing costs? O $18474 $43489 O $22800 O $21032