Data for a firm's first year of operation is given below. The firm uses absorption costing.

Units produced ( no work in process) 6000

Units sold 5000

Units in ending inventory of finished goods 1000

Sales price for each unit. $75

Variable manufacturing costs for each unit $30

Variable selling and admin, expenses for each unit $16

Fixed manufacturing costs for the year $90,000

Fixed selling and admin. Expenses for the year $65,000

The cost of the goods sold for the year is :

(A) $270,000

(B) $225,000

(C) $150,000

(D) $45,0000