Emerald Corporation's Overhead Budget for 2013 Was as Follows

Emerald Corporation's overhead budget for 2013 was as follows: 750,000 units were produced in 2013.
Direct labor cost is $42,000,000.
For both 2013 and 2014,each unit required 4 direct labor hours at $14 per hour.
In 2014,property taxes,insurance,and depreciation are expected to stay at 2013 levels.
Utilities costs vary proportionally with units produced.
Factory supervision increases by increments of $45,000 for every 300,000 increase in direct labor hours.
The 2014 expected production is 1,200,000 units.
-If the expected 2014 expense for factory supervision and for utilities costs is $600,000 and $150,000,respectively,then the total for the 2014 overhead budget of Emerald is

A) $930,000.
B) $880,000.
C) $780,000.
D) $750,000.