Cemo, Inc. makes two-stage booster rockets for deep space exploration and has prepared the following plans for March. In March, planned production is 1,300 rockets, planned sales of 1,500 rockets, and direct materials inventory will stay constant Direct materials Direct labor Manufacturing overhead Selling and administrative expense $ 4.75 per unit $ 7.80 per unit $10.30 per unit $ 8.75 per unit What is planned cost of goods sold for March? o $22,600 o $32700 o $34.275 o $59,000