Thomas had a cost per unit of finished goods of $10 (for beginning inventory and for the current year). The company has 2,300 units in beginning Finished Goods Inventory and expects to sell 20,000 units in the first quarter (the company expects no ending inventory). What is the amount of budgeted cost of goods sold for the first quarter? A. $223,000 B. $154,000 C. $200,000 D. $177,000