Orr Corporation's Manufacturing Costs for August When Production Was 750

Multiple Choice

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

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