Eduardo's Espresso, Inc. is a company that manufactures espresso makers for residential use. During the first year of operations, EE experienced the following: Units Manufactured: 50,000 Units Sold: 45,000 Product Costs Variable: $74.5/unit Fixed: $850,000 Selling and Administrative Variable: $850,000/unit Fixed: $90,000 Calculate the Cost of Goods Sold under absorption costing