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

Sales, 10,000 units @ $18 each

Total production, 13,000 units

Production costs per unit:

Direct materials $2.00

Direct labor $2.00

Variable overhead $2.00

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)