Profit after tax of Starscream Trade Ltd. at the end of the year 2018 is $90,000, some other financial ratios of the year are in the below table:

Return on assets (ROA) =15%

Asset turnover ratio (times)=3

Gross profit margin = 30%

The cost of goods sold for the company in 2018 is:

(a) $1,300,000

(b) $1,620,000

(c) $1,260,000

(d) $1,250,000