A company has the following annual budget data:

Beginning finished goods inventory		42,000	units
Sales		72,000	units
Ending finished goods inventory		32,000	units
Direct materials	$	14	per unit
Direct labor	$	24	per unit
Variable factory overhead	$	5	per unit
Selling costs	$	4	per unit
Fixed factory overhead	$	82,000

What are total budgeted production costs for the year? (CIA adapted)

A)$2,666,000.

B)$2,748,000.

C)$2,810,000.

D)$2,892,000.