Simon Company manufactures furniture as per customer specifications. Simon has decided to price its jobs at the cost of direct materials and direct labor plus 30%. The job for an accounting firm included the following costs:

Silver Inc. has budgeted production costs of $2,600,000, budgeted beginning finished goods inventory of $400,000, and budgeted ending finished goods inventory of $240,000 for the month. Silver's budgeted cost of goods sold for this month is: a.$3,240,000. b.$2,440,000. c.$3,000,000. d.$2,760,000.

Calculate the price charged by Simon Company to the accounting firm.

a.$38,100

b.$48,100

c.$47,100

d.$41,600