A Company Determined That the Budgeted Cost of Producing a Product

A company determined that the budgeted cost of producing a product is $20 per unit. On 1 June there were 20,000 units on hand, the sales department budgeted sales of 75,000 units in June, and the company desires to have 30,000 units on hand on 30 June. The budgeted cost of goods manufactured for June would be:

A) $1,300,000.
B) $1,900,000.
C) $1,500,000.
D) $1,700,000.