Based on a predicted level of production and sales of 22,000 units, a company anticipates total variable costs of $99,000, fixed costs of $30,000, and operating income of $36,000. Based on this information, the budgeted amount of sales for 20,000 units would be:
A. $117,272.
B. $141,900.
C. $150,000.
D. $165,000.
E. $181,500.
Answer: C
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