A company had sales of $$3\mathrm{.}0$ Million on $80,000$ units. Variable costs totaled $$1,440,000,$ and fixed costs totaled $$800,000.$ A new raw material is available that will decrease the variable costs per unit by $25\%.$ However, to process the new raw material, fixed operating costs will increase by $$300,000.$ Wes, the owner, feels that one fifth of the decline in th variable costs per unit should be passed back to his loyal customers in the form of a sales price reduction. The marketing department expects that this sales price reduction will result in a $20\%$ increase in the number of units sold.

If the company makes these changes, what would its new total sales figure be$?$

Select one:

a$.$ $$3,513,600$

b$.$ $$36\mathrm{.}60$

c$.$ $$3,600,000$

d$.$ $$2,928,000$

e$.$ $$1,296,000$