Adelphi Company provides the following information for their first year of operations in 2018:

            Sales, 10,000 units @ $17 each

            Total production, 13,000 units

     Production costs per unit:

         Direct materials            $3.00

                     Direct labor                   $4.00

                     Variable overhead        $2.00

            Fixed manufacturing overhead      $9,000

Adelphi Company uses absorption costing. Use this information to determine for Adelphi Company the FY 2018 Cost of Goods Sold. (Round & enter final answer to the nearest whole dollar)