During its first year of operations, Silverman Company paid $14,000 for direct materials and $19,000 for production workers wages. Lease payments and utilities on the production facilities amounted to $17,000 while general, selling, and administrative expenses totaled $8,000. The company produced 5,000 units and sold 3,000 units at a price of $15.00 a unit. What is Silverman's cost of goods sold for the year? A) $41,000 B) $24, 600 C) $30,000 D) $50,000