Swansea Manufacturing currently produces 3,000 tires per month. The following per unit data for 3,000 tires apply for sales to regular customers: Direct materials $38 Direct manufacturing labor 14 Variable manufacturing overhead 19 Fixed manufacturing overhead 20 Total manufacturing costs $91 The plant has capacity for 5,000 tires and is considering expanding production to 4,000 tires. What is the total cost of producing 4,000 tires? $209,000 $288,000 $344,000 $364,000