Paulas Peach Preserves produces jars of gourmet peach jam. Paula prepared the following standard cost card for each 18 ounce jar of jam:

Direct materials	$4.11
Direct labor	1.50
Variable overhead	1.02
Fixed overhead	1.35
Total standard cost per jar	$7.98

During the year Paula produced 153,225 jars of jam and incurred $210,000 in fixed manufacturing overhead. Pauls fixed overhead spending variance was $7,500 unfavorable.

What was Paulas budgeted level of production (if necessary, round your answer to the nearest whole jar)?

150,000 jars
	161,112 jars
	71,854 jars
	155,556 jars