During its first year of operations, Motorola Company paid $11,860 for direct materials and $10,900 for production workers' wages. Lease payments and utilities on the production facilities amounted to $9,900 while general, selling, and administrative expenses totaled $3,600. The company produced 7,100 units and sold 4,400 units at a price of $7.10 a unit.

What is Motorola's cost of goods sold for the year?

A. $20,240

B. $26,360

C. $16,336

D. $32,660