During its first of operations, Silverman Company paid $10, 285 for direct for direct materials and $9, 800 for production worker's wages. Lease payments and utilities on the production facilities amounted to $8, 800 while general, selling, and administrative expenses totaled $4, 300. The company produced 5450 units and sold 3, 300 units at a price of $780 a unit. What is Silverman's cost of goods sold for the year? (Do not round intermediate calculations.) $28, 885 $17, 490 $24, 385 $14, 765