Acme Manufacturing is creating the 2021 pro-forma income statement. Projected sales volume is 120% of the $580,000 2020 sales total, and cost of goods sold in 2020 was $370,000. Acme's goal is a $400,000 gross profit level.

What is the 2021 cost of goods sold required to reach the $400,000 gross profit level, and what is the dollar amount difference from the 2020 cost of goods sold balance?

A$280,100, $56,000

B$325,600, $85,000

C$296,000, $74,000

D$572,000, $110,000