MAX Corporation uses a process cost system. The company uses the FIFO method to account for inventory. The company began March with 3,000 units in WIP that were 70% complete. The company started 18,000 units during the month. At the end of March there were 6,000 units that were only 40% complete. Total production cost for March was $45,900. What is the amount of cost of goods manufactured for March 2016?