The variable cost per unit and the total fixed costs are unchanged within a production range of 200,000 to 300,000 units per month.The total for the batch set-up cost in any month depends on the number of production batches that Tyler runs.A normal batch consists 50,000 units unless production requires less volume.In the prior year, Tyler experienced a mixture of monthly batch sizes of 42,000 units, 45,000 units, and 50,000 units.Tyler consistently plans production each month in order to minimize the number of batches.For the month of September, Tyler plans to manufacture 260,000 units.What will be Tyler’s total budgeted production costs for September?在月产量为 200,000 —300,000 件的范围内时,单 位变动成本和总的固定成本保持不变。每月批量调整准备成本总额,均取决于公司当月的生产批次。一般而 言每批产 50,000 件,除非生产上要求少于此数。以前年度中,公司曾经月度每批产过 42,000, 45,000 和 50,000 件。 为了尽量减少生产批次,公司坚持每个月都要编生产计划。九月份公司计划生产 260,000 件。请问公司九 月份预算的生产成本总额为多少?
A. $3,754,000.
B. $3,930,000.
C. $3,974,000.
D. $4,134,000.