In its first year of operation, the Excellent Publishing Company sells 53,000 units and has 1,500 units in stock at year end. The cost of goods sold are $4,200,000. What are the total manufacturing costs for the year if the average unit cost is $9.75? Select one: a $4.214,625 b. $3,114,450 c$3,100,000 d. $2,253,734