$12)$ In $2021,$ Cooproc introduced a new CRM system which reduced wait time for customer orders. If sales in $2021$ and $2022$ were steady at $$30$ million, but the gross margin increased from $2\mathrm{.}8\%$ to $3\mathrm{.}9\%,$ by what amount was the cost of sales reduced?

A$)$ $$330,000$

B$)$ $$660,000$

C$)$ $$264,000$

D$)$ $$462,000$