A U.S. company's foreign subsidiary had the following amounts in stickles (s), the functional currency, in 2021: Cost of goods sold Ending inventory Beginning inventory $18,000,000 900,000 360,000 The average exchange rate during 2021 was $1 = $0.98. The beginning inventory was acquired when the exchange rate was $1 = $1.18. The ending inventory was acquired when the exchange rate was $1 = $0.92. The exchange rate at December 31, 2021 was $1 = $0.82. At what amount should the foreign subsidiary's cost of goods sold have been reflected in the 2021 U.S. dollar income statement