Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $300.00 after negotiations. In the month of January, it manufactures 3,100 tables and sells 2,600 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. Budgeted production is equal to actual production, and there is no production-volume variance. The following information is provided for the month of January: Variable manufacturing costs $120.00 per unit $105,000 per month Fixed manufacturing costs Fixed Administrative expenses $30,000 per month At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of 500 units. The company also incurs a sales commission of $15.00 per unit. A. $421,500 B. $303,003 C. $379,938 D. $606,000