For 2019, Kim, Inc., had production of 200,000 units and sales of 160,000 units. Selling price is $6 per unit. There was no beginning inventory. Other information for the year included:

Direct manufacturing labor	$228,000
Variable manufacturing overhead	120,000
Direct materials	180,000
Variable selling expenses	144,000
Fixed administrative expenses	96,000
Fixed manufacturing overhead	216,000

Compute Cost of Goods Sold under absorption costing.