High Futon manufactures futons. The estimated number of sales for the last quarter of $2022$ is as follows:

$\backslash$table$[[$Month$,$Sales #$],[$October$,20,000],[$November$,25,000],[$December$,30,000]]$

Beginning finished goods inventory should be equal to $30$ percent of that month's budgeted sales, plus $10$ percent of the following month's budgeted sales. January and February $2023$ sales are anticipated to be $15,000$ futons in each month. The cost to produce a futon is $$125.$

What will High Futon's cost of goods manufactured for December be$?$

a$.$ $$2,625,000$

b$.$ $$3,750,000$

c$.$ $$3,937,500$

d$.$ $$3,187,500$

e$.$ $$2,812,500$