A company has the following annual budget data: Beginning finished goods inventory Sales Ending finished goods inventory Direct materials Direct labor Variable factory overhead Selling costs Fixed factory overhead 43,000 units 73,000 units 33,000 units 15 per unit 20 per unit 4 per unit 2 per unit $83,000 What are total budgeted production costs for the year? (CIA adapted) $2,540,000. $2,457,000. $2,603,000. O $2,686,000