Assume the following information for a company that produced $10,000$ units and sold $8,000$ units during its first year of operations and produced $8,000$ units and sold $10,000$ units during its second year of operations:

Using absorption costing, what is the cost of goods sold for the second year of operations?

Multiple Choice

$$1,710,000$

$$1,725,000$

$$1,350,000$

$$1,430,000$