Wheel and Tire Manufacturing currently produces 1,000 tires per month. The following per unit data apply for sales to regular customers per unit: $ 20 $ 3 Direct materials Direct manufacturing labor Variable manufacturing overhead $ 6 Fixed manufacturing overhead $10 Total manufacturing costs $ 39 The plant has apacity for 3,000 tires and is ng expan pro ction to 2,000 tires. What is the total cost of producing 2,000 tires? A C. $68,000 D. $62,000 C) A. $39,000 B. $78,000