Orr Corporation's Manufacturing Costs for August When Production Was 750 $\mathbf { 2 } , 000$

Orr Corporation's manufacturing costs for August when production was 750 units appears below: Direct material $7 per unit
Direct labour $6,000
Variable overhead 3,000
Factory Depreciation $\mathbf { 2 } , 000$
Factory supervisory salaries
7,000
Other fixed factory costs
1,500
How much is the budgeted manufacturing cost for a month when 500 units are praduced?

A) $13,000
B) $16,500
C) $20,000
D) $9,000