urgent

Based on a predicted level of production and sales of 22,000 units, a company anticipates total variable costs of $99,000, fixed costs of $30,000, and operating income of $36,000. Based on this information, the budgeted amount of sales for 20,000 units would be: A) $181,500 B) $141,900 C) $165,000 D) $117,272 E) $150,000