The following costs related to Sirius Company annually: Variable Costs: Direct materials $5.00 Direct labor 1.50 Manufacturing Overhead 2.50 Selling and administrative 3.00 Fixed Costs: Manufacturing overhead $20,000 Selling and Administrative 10,000 The selling price per unit of product is $15.00. At a sales volume of 15,000 units, what is the total cost for Sirius Company? O $165,000 O $200,000 $225,000 $210,000 None of these numbers is correct