Fast Track Auto produces and sells an auto part for $85 per unit. In 2022, 125,000 parts were produced, and 90,000 units were sold. Beginning inventory was 5,000 units. Other information for the year includes: Direct materials $21 per unit Direct manufacturing labor $6 per unit Variable manufacturing costs $3 per unit Sales commissions $6 per part Fixed manufacturing costs $760,000 per year Administrative expenses, fixed, variable $270,000 per year 3. What is the total cost of goo