Based on a predicted level of production and sales of 19,000 units, a company anticipates total variable costs of $58,900, fixed costs of $38,000, and operating income of $34,240. Based on this information, the budgeted amount of variable costs for 17,000 units would be:____.
a. $72,240.
b. $58,900.
c. $52,700.
d. $108,144.
e. $38,000.