Elijah, Inc., expects to sell $6,000$ ceramic vases for $$20$ each. Direct materials costs are $$2,$ direct manufacturing labor is $$10,$ and manufacturing overhead is $$3$ pervase. The following inventory levels apply to $2022$:

$\backslash$table$[[,$Beginning inventory.,Ending inventory.$],[$Direct materials,$1,000$ units,$1,000$ units$],[$Work$-$in$-$process inventory,$0$ units,$0$ units$],[$Finished goods inventory,$400$ units,$500$ units$]]$

n the $2022$ budgeted income statement, what amount will be reported for cost of goods sold?

$$90,000$

$$91,500$

$$88,500$

$$105,000$