Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Unit Per Year Selling price $200 Direct materials $ 68 Direct labor $ 50 Variable manufacturing overhead $ 11 Sales commission $ 8 $300,000 Fixed manufacturing overhead Using absorption costing, what is the cost of goods sold for the second year of operations?