A U.S. companys foreign subsidiary had these amounts in foreign currency units (FCU) in 2015

Cost of goods sold	FCU	13,000,000
Ending inventory		340,000
Beginning inventory		240,000

The average exchange rate during 2015 was $2.30 = FCU 1. The beginning inventory was acquired when the exchange rate was $2.50 = FCU 1. Ending inventory was acquired when the exchange rate was $2.25 = FCU 1. The exchange rate at December 31, 2015, was $2.20 = FCU 1. Assuming that the foreign country is highly inflationary, at what amount should the foreign subsidiarys cost of goods sold be reflected in the U.S. dollar income statement?