Olvera Kinchen, Inc. has the following 2019 budget data: Beginning finished goods inventory 40,000 units Sales 70,000 units Ending finished goods inventory 30,000 units Direct materials $10 per unit Direct labor $20 per unit Variable manufacturing overhead $5 per unit Selling costs $2 per unit Fixed manufacturing overhead $80,000 What are 2019 total budgeted manufacturing costs? Select one: a. $2,100,000 b. $2,180,000 c. $2,320,000 d. $2,240,000