The Culver Company Is Preparing Its Manufacturing Overhead Budget for the Third

The Culver Company is preparing its Manufacturing Overhead Budget for the third quarter of the year. Budgeted variable factory overhead is $3.00 per unit produced; budgeted fixed factory overhead is $75,000 per month, with $16,000 of this amount being factory depreciation.
-If the budgeted production for July is 6,000 units, then the total budgeted factory overhead for July is:

A) $77,000
B) $82,000
C) $85,000
D) $93,000