Adelphi Company provides the following information for their first year of operations in 2018:

Sales, 9,000 units @ $15 each

Total production, 13,000 units

Production costs per unit:

Direct materials$4.00

Direct labor$4.00

Variable overhead$2.00

Fixed manufacturing overhead $13,000

Adelphi Company uses absorption costing. Use this information to determine for Adelphi Company the FY 2018 Cost of Goods Sold.