Jansen Inc $\begin{array}{ll}\text { Variable costs } & \$ 10 \text { per unit } \\\text { Fixed costs } & \$ 30000\end{array}$

Multiple Choice

Jansen Inc.currently produces and sells 12 000 units per year with the following cost data:
$\begin{array}{ll}\text { Variable costs } & \$ 10 \text { per unit } \\\text { Fixed costs } & \$ 30000\end{array}$
Next year,Jansen plans to increase its advertising budget,which will increase fixed costs by 5 per cent.With increased advertising,the company expects the number of units produced and sold to increase by 8 per cent.What are budgeted total costs expected to be next year?

A) $151 500
B) $159 600
C) $161 100
D) $166 080