Arctic AC Company is a small manufacturer of window air conditioners. The units sell for $180 each. In 2020, the company produced 1,200 units. Beginning inventory was zero. Below is the variable costing income statements for 2020 Sales Arctic AC Company Variable Costing Income Statement For the Year Ending December 31, 2020 $169.200 $38.540 $47.320 $42,000 $42,770 $40,000 Less variable costs: Variable cost of goods sold $26,320 Variable selling expense 12.220 Contribution margin 38.540 130,660 Less fixed costs Fixed manufacturing expense 21,000 Fixed selling expense 6,580 Fixed administrative expense 4.700 32.280 Net income $98.380 How much is the cost of goods sold under full costing