Perez Company had the following information available:

Expected Costs and Selling Price Based on 5,000 Units:

Variable manufacturing costs per unit $32

Fixed manufacturing costs per unit $20

Selling price per unit $70

Expected production level 5,000 units

In the flexible budget at 15,000 units, what is the total manufacturing cost?

A.

$680,000

B.

$580,000

C.

$780,000

D.

$480,000