Jackson Company makes candy. During the most recent accounting period, Jackson paid $3,000 for raw materials, 4,000 for labor, and $2,000 for overhead costs that were incurred to make candy. Jackson started and completed 10,000 units of candy, of which 7,000 were sold. Based on this information, Jackson would recognize which of the following amounts of expense on the income statement?

a. $2,700

b. $6,300

c. $7,200

d. $9,000