Rerun Manufacturing Company is in the process of preparing its 2016 budget and is anticipating the following changes: 30% increase in the number of units sold. 24% increase in the direct material unit cost. 19% increase in the direct labor cost per unit. 13% increase in the manufacturing overhead cost per unit. 20% increase in the marketing price. 6% increase in the administrative expenses. Rerun does not keep any units in inventory. The composition of the cost of finished products during 2016 for materials, direct labor, and factory overhead, respectively, was in the ratio of 3:2:1. The condensed income statement for 2016 is as follows:

Sales (43,000 units)	$	559,000
Less sales returns		55,900
Net sales		503,100
Cost of Goods Sold		345,000
Gross Profit					$	158,100
Selling Expenses	$	73,000
Admin.Expenses		43,000				116,000
Net Income					$	42,100

What is the estimated cost of goods sold for 2016 assuming the number of units sold does not change?

A)$538,200

B)$465,750

C)$458,850

D)$415,725