Fredericksen Corporation makes one product and has provided the following information:

Budgeted sales, February		8,700	units
Raw materials requirement per unit of output		6	pounds
Raw materials cost	$	2.00	per pound
Direct labor requirement per unit of output		2.9	direct labor-hours
Direct labor wage rate	$	21.00	per direct labor-hour
Predetermined overhead rate (all variable)	$	10.00	per direct labor-hour
Variable selling and administrative expense	$	1.10	per unit sold
Fixed selling and administrative expense	$	80,000	per month

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The estimated cost of goods sold for February is closest to:

A) $886,530

B) $634,230

C) $252,300

D) $721,230