BioClinic Sells Its Product for $80 Per Unit

Multiple Choice

BioClinic sells its product for $80 per unit. During 2025, it produced 120,000 units and sold 105,000 units. Costs per unit are: direct materials $25, direct labor $10, variable overhead $5, and variable operating expenses $3. Fixed costs are $840,000 manufacturing overhead, and $75,000 operating expenses. Assuming no variances were reported, no beginning inventory and the company uses absorption costing, what will be reported as cost of goods sold?

A) $4,200,000.
B) $4,800,000.
C) $4,935,000.
D) $5,640,000.