Contempo Futon manufactures futons. The estimated number of sales for the last quarter of 2018 is as follows: Month Sales # October 20.000 November 25.000 December 30,000 Beginning finished goods inventory should be equal to 30 percent of that month's budgeted sales plus 10 percent of the following month's budgeted sales. January and February 2018 sales are anticipated to be 15,000 futons in each month. The cost to produce a futon is $125. What will be Contempo Futon's cost of goods manufactured for December? A $2,625,000 B. $3,937,500 C. $3,750,000 D. $3,187,500 E. $2,812,500