Crystal, Inc. has prepared the following budgets for March. In March, budgeted production is 1,000 units, budgeted sales is 1,200 units.

2 lbs of DM are used per unit and cost $3 per lb

DL hrs/unit is 1 & the DL rate is $10.80/hr.

VOH is $3.50/unit

FOH is budgeted in total at $7,500 or $7.50/unit

Calculate total CGS in dollars.