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The following information relates to the operations of Cruz Manufacturing during the current year. Raw materials used Direct labor wages Sales salaries and missions Depreciation on production equipment Rent on manufacturing faciles Packaging and shipping supplies Sales revenue Units produced and sold Selling price per unit $10,100 30,100 25,100 2,010 15,100 3,010 95, 100 10,100 $ 11.00 Based on this information, what is the company's cost of goods sold? (Do not round intermediate calculations.) Multiple Choice $60,320 O $43,210 ARA O $60,320 O $43,210 O $85,420 O $57,310