The Wrightsville Rakes Company produces various types of yard rakes. It has calculated the average cost per unit of a production level of 7,800 rakes to be $10. If $22,800 of the costs are fixed, and the plant manager uses the cost equation to predict total costs, her forecast for 8,600 rakes will be (Round any intermediary calculations to the nearest cent)
A. $78,000
B. $86,000
C. $83,608
D. $8,000