Daniel Inc. expects to sell $5,000$ ceramic vases for $$30$ each in $2022.$ Direct materials costs are $$2,$ direct manufacturing labour is $$10,$ and manufacturing overhead is $$3$ per vase. Each vase requires $0\mathrm{.}5$ kilograms $($kg$)$ of material, which is all added at the start of production. The units in work$-$in$-$process beginning and ending inventory were half complete as to direct labour and manufacturing overhead costs; the units in beginning inventory are completed before new units are started. Each vase requires one hour of direct labour, and manufacturing overhead is allocated based on direct labour hours. The following inventory levels are expected to apply to $2022$:On the $2022$ budgeted income statement, what amount will be reported foy cost of goods sold?b$.$C$.$d$.$e$.$$$91,500$$$88,500$$$72,000$$$75,000$$$105,000$Finish attemptSeginning inventory.Ending inventory.Direct materials$1,000$ kg$800$ kgWork$-$in$-$process$100$ units$300$ unitsinventoryFinished goods inventory$400$ units