The following costs related to Summertime Company for a relevant range of up to 20,000 units 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 Summertime Company? Select one: A. $200,000 B. $155,000 C. $195,000 D. $210,000