The following details are provided by Jasper, Inc.: Direct materials cost per unit (2 pounds per unit at $10 per pound) Direct labor hours per unit Direct labor cost per hour Manufacturing overhead cost per direct labor hour Sales price per unit $20 2 hours $45 $15 $300 The company has 1,200 units in beginning Finished Goods Inventory at a cost of $120 each and units expected to be sold in first quarter is 13,500 (the company expects no ending inventory). What is the amount of budgeted cost of goods sold for the first quarter? OA. $1,866,000 OB. $2,034,000 OC. $1,128,000 D. $1,722.000