Swansea Manufacturing currently produces 2,000 tires per month. The following per unit data for 2,000 tires apply for sales to regular customers: Direct materials $35 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs $60 The plant has capacity for 4,000 tires and is considering expanding production to 3,000 tires. What is the total cost of producing 3,000 tires? 5 8 12 A. $168,000 OB. $121,000 O c. $180,000 D. $153,000