3- A company expects to sell 15.000 units of product X in March. The sales price is $220 per product unit. 5 kgs of direct material a are used for each of the final product X. The unit cost of the DM a is $4 per kg. The product X requires 5 hours of direct labor, hourly wage of which is $10. Factory overhead cost is applied to production using the DL hours. The FOH application rate is $15 per DL hour. Required: how much is cost of goods sold budget for this company. a) 2.175.000 b 3.300.000 3.000.000 d) 2.200.000 450.000