Pacific has forecast sales for the next three months as follows: July 5,900 units, August 7,900 units, September 9,400 units. Pacific's policy is to have an ending inventory of 40% of the next month's sales needs on hand. July 1 inventory is projected to be 3,400 units. Monthly costs are budgeted as follows:

Fixed manufacturing costs	$	36,000
Fixed selling costs	$	29,000
Fixed administrative costs	$	27,300
Variable manufacturing costs	$	5	per unit produced
Variable selling costs	$	3	per unit sold

What is budgeted manufacturing overhead cost for August?

Multiple Choice

• $78,500

• $50,240

• $51,810

• $73,790