ABC Company manufactured 100,000 units in 2022 and reported the following costs: - Sandpaper: $32,000 - Leasing costs-plant: $384,000 - Materials handling: $320,000 - Depreciation-equipment: $224,000 - Coolants \& lubricants: $22,400 - Property taxes-equipment: $32,000 - Indirect manufacturing labor: $275,200 - Fire insurance-equipment: $16,000 - Direct manufacturing labor: $2,176,000 - Direct material purchases: $3,140,000 - Direct materials, 1/1/22: $348,000 - Direct materials, 12/31/22: $280,000 - Finished goods, 1/1/22: $672,000 - Finished goods, 12/31/22: $1,280,000 - Sales revenue: $12,800,000 - Sales commissions: $640,000 - Work-in-process, 1/1/22: $96,000 - Work-in-process, 12/31/22: $64,000 - Sales salaries: $576,000 - Advertising costs: $480,000 - Administration costs: $800,000 What is cost of goods sold for 2022