How do you calculate cost of goods sold?

Sales (12,500 units) $6,250,000 Production costs (15,000 units): Direct materials $1,800,000 Direct labor 1,275,000 Variable factory overhead 225,000 Fixed factory overhead 600,000 3,900,000 Selling and administrative expenses: Variable selling and administrative expenses $125,000 Fixed selling and administrative expenses 45,000 170,000 a. Prepare an income statement according to the absorption costing concept. Crazy Mountain Sports Inc. Absorption Costing Income Statement For the Month Ended March 31 Line Item Description Amount Sales - J $ 0.250.000 J Cost of goods sold V J' 3.250.000 J' Gross profit v J $ 3.000000 J Selling and administrative expenses V J 170.000 V Operating income V J $ 2.330.000 V