Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Beat, Inc., expects to sell 60,000 athletic uniforms for $80 each in 2012. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 2011:

-What is the amount budgeted for cost of goods sold in 2012?

A) $2,312,000
B) $1,972,000
C) $2,040,000
D) $4,800,000