Elton. Inc.. expects to sell 6.000 ceramic vases for $20 each. Direct materials costs are $2. direct manufa and manufacturing overhead is $3 per vase. The following inventory levels apply to 2021: Direct materials: Beginning inventory 1.000 units, Ending inventory 1.000 units. Finished goods inventory: Beginning inventory 400 units. Ending inventory 500 units. On the 2021 budgeted income statement, what amount will be reported for cost of goods sold? Select one: a. $91,500 b. $105,000 c. $90,000 d. $88,500