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Answer (B) is correct . Since variable costs are constant across the relevant range, the total variable cost for September will be $1,664,000 (260,000 units × $6.40). Since the ? normal production run is 50,000 units, and no indication is given that Tyler’s machinery can handle a larger run, we can conclude that five batches were needed in August (220,000 units total production ÷ 50,000 units per batch = 4.4 batches). The setup cost for a batch must therefore be $176,000 ($880,000 ÷ 5 setups). Six setups will be required for September (260,000 units total production ÷ 50,000 units per batch = 5.2 batches), for a total of $1,056,000 in setup costs ($176,000 × 6 setups). Fixed costs of $1,210,000 are unchanging within the relevant range. Total budgeted production costs for September are therefore: Variable costs $1,664,000 Batch set-up cost 1,056,000 Fixed costs 1,210,000 Total $3,930,000

Answer (A) is incorrect because The amount of $3,754,000 results from failing to account for the setup cost of an additional batch.
Answer (C) is incorrect because The amount of $3,974,000 results from using only four batches in August and five batches in September.
Answer (D) is incorrect because The amount of $4,134,000 is based on the $15.90 average total cost for the preceding month, which is irrelevant because both set-up costs and fixed costs per unit will change in September.