A supermarket includes one coupon in each bag of petfood itsells. In return of six coupons, customers receive a toy. The toys cost the supermarket $3.5 each. It is estimated that 30 percent of the coupons will be redeemed. Data for 2019 and 2020 are as follows: 2019 2020 No. of pet food bags sold 600,000 700.000 Toys purchased 22.000 25.000 Coupons redeemed 150.000 180.000 The premium expense for 2020 is: O A $77,000 O $122 500 OC $87,500 OD $105,000