Penny's direct material cost is $3 per unit. The direct labor rate is $17 per hour and each units takes 1/4 hour to produce. Variable manufacturing overhead is $1 per unit and total budgeted fixed overhead is $6,300. A sales commission of $2 is paid on each unit. If Penny expects to produce 2,000 units and sell 1,200 units, what is the total budgeted cost of goods sold? Round your answer to the nearest dollar