Nancy's Pickled Snacks produces several types of pickled vegetables. The company budgets for each quarter in the last month of the previous quarter. In early March, Nancy is preparing the budget for pickled beets. Budgeted sales are 13000 jars for April, 16600 jars for May, and 19000 jars for June. Each jar requires 1.2 pounds of beets. The pickling process takes 60 minutes for 20 jars. Because pressurized cooking is used, the processing is monitored by an employee at all times. Each jar of pickled beets sells for $15.00. Nancy requires ending Finished Goods inventory equal to 25% of the following month's sales. Other information is as follows: Standard direct labor rate $14.00 per hour $40.00 Manufacturing overhead rate per direct labor hour Price of beets $6.00 per pound Price of jars, 100-lot $150.00 per lot What is Nancy's cost of goods sold budget for April? $158460 O $130660 $122200 O $148200