Company had 5000 units costing $2 each at the beginning of the year. In this year they manufactured 20000 more units for which 2 units of raw material required to produce 1 unit of finished goods. It also need 3 hours of direct labour hourly rate is 15cent then we have direct overhead which is 35 cents . during the year company sold 18000 units. Find out the cost of the goods sold