IMPORTANT: I have the answer attached. I just can't figure out where the number 66 came from in calculating Cost of Goods Sold. thanks!

Diego Company manufactures one product that is sold for $80 per unit in two geographic regions-the East and West regions. The following information pertains to the company's first year of operations in which it produced 51,000 units and sold 47.000 units The company sold 34,000 units in the East region and 13,000 units in the West region. it determined that 5250,000 of its fixed selling and administrative expense is traceable to the West region, $200,000 is traceabie to the East region, and the remalning $30,000 is a common fixed expense. The company will continue to incur the total amount of its fixed manulacturing ovethead costs as long as it continues to produce any amount of its only product. The total gross margin under absorption costing is computed as follows: Soles (47,000 units $80 per unit )=$3,760,000 Cost of goods sold (47,000 units $66 per unit) =$3,102,000