On December 31 of last year, Barton Air Filters had in inventory 600 units of its product,

Question:

On December 31 of last year, Barton Air Filters had in inventory 600 units of its product, which costs $28 per unit to produce. During January, the company produced 1,200 units at a cost of $32 per unit. Assuming Barton Air Filters sold 1,500 units in January, what was the cost of goods sold (assume FIFO inventory accounting)?