Rerun Manufacturing Company is in the process of preparing its 2016 budget and is anticipating the following changes: 25% increase in the number of units sold. 15% increase in the direct material unit cost. 10% increase in the direct labor cost per unit. 8% increase in the manufacturing overhead cost per unit 12% increase in the selling price 5% increase in the administrative expenses. Rerun does not keep any units in inventory. The composition of the cost of finished products during 2015 for materials, direct labor, and factory overhead, respectively, was in the ratio of 3.2:1. The condensed income statement for 2015 is as follows: Sales (42,000 unilts $546,000 27,300 518,700 342.000 Less sales returns Net sales Cost of Goods Sold Gross Profit Selling Expenses Admin.Expenses Net Income $176,700 $ 72.000 1000 114.000 $ 62,700 What is the estimated cost of goods sold for 2016 assuming the number of units sold does not change? $436.050 $502170 O$383.610 O $433770