Brock Company makes candy. During the most recent accounting period Brock paid $4,750 for raw materials, $5,750 for labor, and $5,500 for overhead costs that were incurred to make candy. Brock started and completed 16,495 units of candy of which 11,500 were sold. Based on this information Brock would recognize which of the following amounts of expense on its income statement? (Do not round intermediate calculations.)