Bradford, Inc., expects to sell 10,000 ceramic vases for $21.00 each. Direct materials costs are $2.00, direct manufacturing labor is $12.00, and manufacturing overhead is $5.00 per vase. The following inventory levels apply to 2019: Direct materials Work in - process inventory Finished goods inventory Beginning inventory 1,000 units 0 units 100 units Ending inventory 1,000 units O units 500 units On the 2019 budgeted income statement, what amount will be reported for cost of goods sold? O A. $190,000 O B. $197,600 O C. $209,000 OD. $182,400