Surfside Incorporated produces surfboard wax. Total manufacturing costs are $350,000 when 100,000 containers of wax are produced. Of this amount, total variable costs are $130,000. What are the total production costs when 75,000 containers are produced? (Assume the same relevant range for both production levels. Round any intermediary calculations to the nearest cent.) A. $97,500 OB. $447,500 C. $317,500 D. $262,500