Bramble Corp. sells its product for $90 per unit. During 2019, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $23, direct labor $12, and variable overhead $2. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. Cost of goods sold under absorption costing is

$2430000.

$2450000.

$2400000.

$1850000.