Ringer Corporation makes one product and has provided the following budget estimates for next month:

$\backslash$table$[[$Budgeted selling price per unit,$$89$ per unit$],[$Budgeted units of finished goods to be sold next month,$8,300$ units$],[$Budgeted number of pounds of raw materials required for each unit,$4$ pounds$],[$Budgeted cost of raw materials per pound,$$2$ per pound$],[$Budgeted direct labor$-$hours required for each unit of finished goods,$2\mathrm{.}6$ direct labor$-$hours per unit$],[$Budgeted direct labor wage rate per direct labor$-$hour,$$21$ per direct labor$-$hour$],[$Budgeted variable manufacturing overhead per direct labor$-$hour,$$7$ per direct labor$-$hour$],[$Budgeted fixed manufacturing overhead,Assume none$]]$

The estimated cost of goods sold for next month is closest to:

a$.$ $$519,580.$

b$.$ $$577,680.$

c$.$ $$670,640.$

d$.$ $$151,060.$