what is budgeted cost of goods sold for 2020?

Violet Sales Corp, reports the year - end information from 2020 as follows: Violet is developing the 2020 budget. In 2020 the company would like to increase selling prices by 4.5%, and as a result expects a decrease in sales volume of 13%. All other operating expenses are expected to remain constant. Assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost. What is budgeted cost of goods sold for 2020? A. $254,562 B. $119,130 C. $14,820 D. $99,180