Our company has provided the following information related to our master budget for the current year: Quarter Budgeted Production in Units Quarter 1 Quarter 2 Quarter 3 Quarter 4 15,000 14,500 14,000 16,000 Our product's manufacturing cost is $100 per unit, including per-unit costs of . $40 for materials, $50 for direct labor, and $10 for variable overhead. Annual fixed overhead, incurred evenly throughout the year, consists of . depreciation on production equipment, $25,000; factory utilities, $10,000; and other factory overhead, $5,000. What is the budgeted total factory overhead for Quarter 1? $155,000 O $190,000 O $160,000 $185.000