Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was 200 units at $45 per unit. During the year, Cortez made two batch purchases of this chair. The first was a 255-unit purchase at $50 per unit; the second was a 385-unit purchase at $52 per unit. During the period, it sold 535 chairs. Required Determine the amount of product costs that would be allocated to cost of goods sold