Sgur Mor obtained the following information in respect of distribution for the last three months: Units Total Cost Month 1 32,000 100,000 Month 2 40,000 120,000 Month 3 50,000 145,000 Each total cost figure includes a fixed cost and a variable cost. Month 4's distribution costs (to the nearest ), if the level of exercise is expected to be 42,500 units, would be: Select one: A. 126,250 B. 127,500 C. 129,861 D. 132,813