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Crane sells its product for $ 7 8 per unit. During 2 0 2 5 , it produced 1 2 2 3 0 0 units

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Crane sells its product for $78 per unit. During 2025, it produced 122300 units and sold 107300 units. Costs per unit are: direct materials $26, direct labor $11, variable overhead $6, and variable operating expenses $4. Fixed costs are $978400 manufacturing overhead, and $75200 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?
$6237300.
$4613900.
$5258900.
$5472300.
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