Total fixed costs for Pinky \& Brain Incorporated are $88,000. Total costs, including both fixed and variable, are $195,000 if 272,000 units are produced. The total variable costs at a level of 278,000 units would be . (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A) $289,243 B) $89,941 C) $108,420 D) $199,301