Jansen Inc. currently produces and sells 12,000 units per year with the following cost data: Variable costs $10 per unit Fixed costs $30,000 Next year, Jansen plans to increase its advertising budget, which will increase fixed costs by 5%. With increased advertising, the company expects the number of units produced and sold to increase by 8%. What are budgeted total costs expected to be next year? a. $151,500 b. $159,600 c. $161,100 d. $166,080