Hopkins Company manufactures a single product. The following data pertain to the company's operations last year:

Selling price per unit $24 Variable costs per unit: Production (DM, DL, Var MOH) $8 Marketing and administration $2 Fixed costs in total: Production (Fix MOH) $48,000 Marketing and administration $36,000

At the beginning of the year there were no units in inventory. A total of 12,000 units were produced during the year, and 10,000 units were sold. Under Full Absorption Costing, the cost of goods sold is: