Pacific has forecast sales for the next three months as follows: July 4,300 units, August 6,300 units, September 7,800 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 1,800 units. Monthly costs are budgeted as follows: Fixed manufacturing costs $20,000 Fixed selling costs $13,000 Fixed administrative costs $11,300 Variable manufacturing costs $ 5 per unit produced Variable selling costs $ 3 per unit sold What is budgeted manufacturing overhead cost for August? Multiple Choice $35,970 $51,230 $54,500 $34,880