Please help! I'm having trouble calculating this question.

Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 77 Direct labor $ 50 Variable manufacturing overhead $ 10 Sales commission $ 8 Fixed manufacturing overhead $ 300,000

Using absorption costing, what is the cost of goods sold for the second year of operations?

A.) $1,730,000

B.) $1,745,000

C.) $1,366,000

D.) $1,446,000