On January 1, 2019, DALMI CORP entered into a consignment agreement with DOSAN CORP. The consignment arrangement provided that DOSAN is entitled 5 percent (%) commission based on sales.

DALMI manufactured 100 boxes of PRODUCT A at manufacturing cost of $200,000. On July 1, 2019, DALMI shipped through a common carrier 30 boxes of consigned goods to DOSAN. The common carries collected the freight amounting to $3,000 from DOSAN. For the year ended December 31, 2019, DOSAN sold for cash 20 boxes of consigned goods to final consumers at DALMI's predetermined price of $3,000 per box.

What is the net remittance to be made by DOSAN CORP to DALMI CORP as of December 31, 2019?

• 54,000
• 60,000
• 57,000
• 63,000