Total fixed costs for Pleasant \& Brain Incorporated are $87,000. Total costs, including both fixed and variable, are $205,000 if 268,000 units are produced. The total variable costs at a level of 279,000 units would be (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $213,414 B. $122,760 C. $303,985 D. $90,571