Jackson Toys manufactures a doll to complement the "Tickle Me Elmo" doll called the "Bite Me Bertha" doll, for radical children. The company estimates that it will sell 20,000 dolls in October, 25,000 dolls in November, and 30,000 dolls in December. Beginning finished goods should be equal to 30 percent of each month's sales during these months and 10 percent of each month's sales in other months. Sales for January of next year are expected to be 15,000 dolls. The cost to produce a doll is $12.50. What will be the budgeted cost of goods manufactured for the month of December? (a) $262,500. (b) $375,000. (c) $393,750. (d) $281,250. 25