Cheyenne sells its product for $$79$ per unit. During $2025,$ it produced $120500$ units and sold $105500$ units. Costs per unit are: direct

materials $$25,$ direct labor $$9,$ variable overhead $$4,$ and variable operating expenses $$2.$ Fixed costs are $$723000$ manufacturing

overhead, and $$74700$ operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company

uses variable costing, what will be reported as cost of goods sold?

$$4642000.$

$$4579000.$

$$5302000.$

$$4009000.$