A firm uses backflush costing on a direct costing basis. It incurs the following costs this period (the firm has NO fixed overhead costs). Direct materials costs: $12,678 Direct labor costs: $18,188 Variable overhead costs: $10,770 The firm's total units (completed and in process) is 1,898. The firm has 60 units in process and 32 unsold units in finished goods. The firm has $854 of unused raw materials left over at the end of the period. What is the balance of the Cost of Goods Sold account BEFORE the firm backflushes costs to inventory accounts (round final answer to nearest cent if necessary)?