Answer:
For 260,000 units Variable Costs are = $ 154,000/120,000 * 260,000= $1.2833* 260,000=  $ 333,667
Explanation:
Locke & Company
Total costs                 $ 329, 000  
Less Fixed Costs   $ 175, 000
Variable Costs $ 154,000  for 120,000 units
For 1 unit Variable Costs are = $ 154,000/120,000= $1.2833
For 260,000 units Variable Costs are = $ 154,000/120,000 * 260,000= $1.2833* 260,000=  $ 333,667
The total Costs for 260,000 units would be determined by  adding Variable Costs and Fixed Costs.
We Suppose the fixed costs are same then = 333,667 + 175,000= $ 508,667