Answer:
The budgeted amount of fixed costs for 19,000 units is $155,800
Explanation:
According to the Given Scenario the Following are Computation to find out the budgeted amount of fixed costs for 19,000 units.

Current Contribution Margin =$25,200 + $147,000/21,000
Current Contribution Margin = $172,200/21,000
Current Contribution Margin = $8.2 per Unit
The Contribution Margin for 19,000 units = $8.2 × 19,000
The Contribution Margin for 19,000 units = $155,800
Therefore, The budgeted amount of fixed costs for 19,000 units is $155,800