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Total fixed costs for Pleasant & Brain Incorporated are $84,000. Total costs, inchuding both fixed and variable, are $175,000 & 268,000 units are produced. The

Total fixed costs for Pleasant \& Brain Incorporated are $84,000. Total costs, inchuding both fixed and variable, are $175,000 \& 268,000 units are produced. The lotal variable costs at a level d 278,000 units would be (Round intermediate calculations to the nearest cont and the final answer to the nearest dollar.) A. $94,520 B. $87,134 C. $268.664 D. $181,530

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