Thomas had a cost per unit of finished goods of $$35($for beginning inventory and for the current year$).$ The company has $2,000$ units in beginning Finished Goods Inventory and expects to sell $23,000$ 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$.$ $$665,000$

B$.$ $$735,000$

C$.$ $$805,000$

D$.$ $$875,000$