Concord sells its product for $78 per unit. During 2025 , it produced 121800 units and sold 106800 units. Costs per unit are: direct materials $24, direct labor $11, variable overhead $6, and variable operating expenses $4. Fixed costs are $974400 manufacturing overhead, and $75400 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? $4993800. $5968200. + $4378800. $5233200