A company's trial balance shows the following balances:

Account	Balance ($)
Raw Materials Inventory	$2,700,000
Work in Process Inventory	$2,565,000
Finished Goods Inventory	$2,795,000
Direct Labor	$2,565,000
Factory Rent	$1,080,000
Factory Utilities	$585,000

Prepare a cost of goods sold statement using the absorption costing method.