The following data was prepared by the Cullumber Company. Total Sales price $20/unit Direct materials used $95,850 Direct labor $95,000 Manufacturing overhead $133,600 Selling and administrative expense $22,900 Units manufactured 31,500 units Beginning Finished Goods Inventory 20.500 units Ending Finished Goods Inventory 8.000 units Variable $13,900 $13.500 Fixed $119,700 $9,400 (d) Under variable costing, what is the cost of goods sold? (Round cost per unit to 2 decimal places, e.g. 2.52 and final answer to 0 decimal place, e.g. 2,152.) Cost of goods sold S