Murray Manufacturing currently produces 2,000 golf clubs per month. The following per unit data for 2,000 golf clubs apply for sales to regular customers: Direct materials Direct manufacturing labor $75 20 Variable manufacturing overhead 20 Fixed manufacturing overhead 40 Total manufacturing costs $155 The plant has capacity for 4,000 golf clubs and is considering expanding production to 4,000 golf clubs. What is the total cost of producing 4,000 golf clubs? A. $540,000 B. $500,000 C. $620,000 D. $390,000