A firm uses backflush costing on a throughput costing basis. It incurs the following costs this period (the firm has NO fixed overhead costs). Direct materials costs: $15,186 Direct labor costs: $16,296 Variable overhead costs: $10,530 The firm's total units (completed and in process) is 1,902. The firm has 71 units in process and 47 unsold units in finished goods. The firm has $969 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)?