South Georgia Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2020 operations.

Sales (6,000 microwave ovens) $6,000,000

Cost of goods sold 870,000

Store manager's salary per year 192,000

Operating costs per year 305,000

Advertising and promotion per year 40,000

Commissions (4.1% of sales) 246,000

What are the estimated total costs if South Coast's store expects to sell 8,900 units next year?

A. $901,900

B $2,192,400

C $3,567,950

D $4,104,950