Use the Information Below to Answer the Following Questions Finished Goods Inventory at the End of September Is 2,000

Use the information below to answer the following questions.
Patiomaster Products manufactures patio furniture. The estimated numbers of sets to be sold for the last three months of 2018 is: $$\begin{array} { l r } \text { Month } & \text { Sales } \\\hline \text { October } & 10,000 \\\text { November } & 7,000 \\\text { December } & 5,000 \\\text { January } & 6,000\end{array}$$ Finished goods inventory at the end of September is 2,000 units. Finished goods inventory is set at 30 percent of next month's sales.
-Refer to the table above. If a patio set costs $100 to produce, what will be the cost of sales in the budgeted statement of comprehensive income for the period October to December 2018?

A) $1,800,000.
B) $1,900,000.
C) $2,200,000.
D) $1,500,000.