Cemo, Inc. makes two-stage booster rockets for deep space exploration and has prepared the following plans for March. In March, planned production is 1,600 rockets, planned sales of 1,800 rockets, and direct materials inventory will stay constant.

Direct materials	$	5.50	per unit
Direct labor	$	8.40	per unit
Manufacturing overhead	$	10.60	per unit
Selling and administrative expense	$	9.50	per unit

What is planned cost of goods sold for March?

Multiple Choice

• $29,100

• $42,100

• $44,100

• $75,900