The Maximum Manufacturing Company expects to incur the following per unit costs for $1,000$ units of production:

Direct materials

$2$ lb$.$ @ $$40=$ $$80$

Direct labor

$1$ hr$.$ @ $$48=$ $$48$

Variable overhead

$75\%$ of direct labor costs

Fixed overhead

$50\%$ of direct labor costs

What is the total cost reported in the manufacturing cost budget?

Select one:

A$.$ $$188,000$

B$.$ $ $94,000$

C$.$ $ $80,000$

D$.$ $$147,000$