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 $3.00 Direct labor $2.00 Variable overhead $1.00 Fixed manufacturing overhead $15,000 Adelphi Company uses absorption costing. Use this information to determine for Adelphi Company the FY 2018 Cost of Goods Sold. (Round & enter final answer to the nearest whole dollar)