Anthony Chemicals, Inc has fixed costs of $34,000 per month

The highest production volume during the year was in January when 120,000 units were produced, 72,000 units were sold, and total costs of $610,000 were incurred. In June, the company produced only 54,000 units. What was the total cost incurred in June? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.)
A) $259,200
B) $293,200
C) $610,000
D) $644,000

B .B)
Total costs $610,000
Less: fixed costs (34,000 )
Variable costs (A ) $576,000
Number of units (B) 120,000
Variable cost per unit (A ) / (B) $4.80

Number of units produced in June 54,000
Variable costs incurred in June $259,200
Fixed costs 34,000
Total cost in June $293,200