The following costs related to Wintertime Company for a relevant range of up to 20,000 units annually:

Variable Costs:

Direct materials $2.50

Direct labor 0.75

Manufacturing Overhead 1.25

Selling and administrative 1.50

Fixed Costs:

Manufacturing overhead $10,000

Selling and Administrative 5,000

The selling price per unit of product is $15.00.

At a sales volume of 15,000 units, what is the total cost for Wintertime Company?

a) $155,000

b) $150,000

c) $100,000

d) $105,000