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Crystal, Incorporated, has prepared the following budgets for March. In March, budgeted production is 2,200 units, budgeted sales is 2,400 units, and direct materials inventory will stay constant. Monthly costs are budgeted as follows: Direct materials $ 7.00 per unit Direct labor 9.60 per unit Variable manufacturing overhead 11. 20 per unit Variable selling and administrative expense 11.00 per unit Fixed manufacturing overhead 7,208 Fixed selling and administrative expense 8, 635 What is the budgeted cost of goods sold for March? Multiple Choice O $21,567 O $22,400 $73,920