\

Can anyone explain how you get the COGS of $681.500 in table 2?

That is the only confused part I have Thx

More Info Sales price per unit $60 Variable manufacturing costs per unit manufactured (DM, DL and variable MOH) $33 Variable operating expenses per unit sold $5 Fixed manufacturing overhead (MOH) in total for the year $252,000 Fixed operating expenses in total for the year $51,000 Units manufactured during the year 18,000 units Units sold during the year 14,500 units Print Done