The following details are provided by Wolf, Inc. for the next month (costs are the same for beginning inventory): Direct materials cost per unit (3 pounds per unit at $25 per pound) Direct labor hours per unit Direct labor cost per hour Manufacturing overhead cost per direct labor hour Beginning Finished Goods Inventory units Units expected to be sold Sales price per unit $75 2 hours $20 $10 2,500 5,900 $500 Assuming no ending inventory, what is the budgeted cost of goods sold for the next month? A. $966,000 B. $1,134,000 C. $796,500 OD. $678,500