Sander Enterprises prepared the following sales budget Budgeted Sales $9,000 $10,000 $12,000 Month March April May June $13,000 The expected gross profit rate is 30% and the inventory at the end of February was $15,000. Desired inventory levels at the end of the month are 10% of the next month's cost of goods sold. What is the budgeted cost of goods sold for May? O A. $1,200 O B. $9,100 O C. $3,600 O D. $8,400