Patiomaster Products manufactures patio furniture. The estimated numbers of

sets to be sold for the last three months of $2022$ is:

Finished goods inventory at the end of September is expected to be $3,000$ units.

Finished goods inventory is set at $30$ percent of next month's sales.

If a patio set costs $$100$ to produce, what will be the cost of sales in the budgeted

income statement for the period October to December $2022?$

Select one:

a$.$ $$2,200,000$

b$.$ $$1,800,000$

c$.$ $$1,900,000$

d$.$ $$2,800,000$

e$.$ none of these