A company manufactures custom saunas. At the beginning of May, they had no work-in-process or finished goods inventory. During the period they started work on three saunas. At the end of the period, one sauna was finished and sold and two were still unfinished. The following pertains to the three jobs: Direct materials, direct labor, and overhead assigned to the job Selling price Status Job S1 $2000 $4,700 Sold none Job S2 $3000 In process yet none Job S3 $2100 In process yet What amount will be classified as Cost of Goods Sold on the company's Income Statement for the month of May? (Round to the nearest dollar.)