Bemmitts direct material cost is $5 per unit. The direct labor rate is $10 per hour and each units takes 1/4 hour to produce. Variable manufacturing overhead is $3 per unit and total budgeted fixed overhead is $7,300. A sales commission of $7 is paid on each unit. If Bemmitt expects to produce 3,200 units and sell 1,400 units, what is the total budgeted cost of goods sold ? Round your answer to the nearest dollar.