Question: Penny's direct material cost is $ 9 per unit. The direct labor rate is $ 1 2 per hour and each units takes 1 /

Penny's direct material cost is $9 per unit. The direct labor rate is $12 per hour and each units takes 1/4 hour to produce. Variable manufacturing overhead is $1 per unit and total budget fixed overhead is $7600. A sales commission of $7 is paid on each unit. If penny expects to produce 2800 units and sell 1,140 units, what is the total budgeted cost of goods sold? Round your answer to the nearest dollar.

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