Crystal, Incorporated, has prepared the following budgets for March. In March, budgeted production is $3,000$ units, budgeted sales is $3,200$ units, and direct materials inventory will stay constant. Monthly costs are budgeted as follows:

Direct materials $ $9\mathrm{.}00$ per unit

Direct labor $11\mathrm{.}20$ per unit

Variable manufacturing overhead $12\mathrm{.}00$ per unit

Variable selling and administrative expense $13\mathrm{.}00$ per unit

Fixed manufacturing overhead $8,000$

Fixed selling and administrative expense $9,435$

What is the budgeted cost of goods sold for March?

Multiple Choice

$$22,367$

$$23,200$

$$111,040$

$$50,475$