At the beginning of the year, Uptown Athletic had an inventory of $600000. During the year, the company purchased goods costing $2250000. If Uptown Athletic reported ending inventory of $750000 and sales of $3000000, their cost of goods sold and gross profit rate would be

a)	$1500000 and 70%.

b)	$2100000 and 30%.

c)	$1500000 and 30%.

d) $900000 and 70%.