A company determined that the budgeted cost of producing a product is $30 per unit. On June 1, there were 80,000 units on hand, the sales department budgeted sales of 300,000 units in June, and the company desires to have 120,000 units on hand on June 30.

The budgeted cost of goods Sold for June would be

a. $7,800,000.

b. $11,400,000.

c. $9,000,000.

d. $10,200,000.