Total fixed costs for Pinky & Brain Incorporated are $86,000. Total costs, including both fixed and variable, are $155,000 if 268,000 units are produced. The total variable costs at a level of 277,000 units would be (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $88,888 B. $160,205 C. $72,020 D. $249,093