Beat, Inc., expects to sell 60,000 athletic uniforms for $80 each in 2013. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 2013: Beginning inventory Ending inventory Direct materials 24,000 units 18,000 units Work-in-process inventory 0 units 0 units Finished goods inventory 12,000 units 10,000 units What is the amount budgeted for cost of goods manufactured in 2013? $2,040,000 $1,972,000 $2,312,000 $2,380,000