I need the cost of goods section answered. Everything else is the information and numbers that I have completed

At the end of the first month of opening your business, you calculate the actual operating costs of the business and the income you earned. You also notice and document the difference in what you budgeted for certain materials and labor against the actual amounts you spent on the same. For your statement of cost of goods sold, use the following data regarding the actual costs incurred by the business over the past month: - Materials purchased: $20,000 - Consumed 80% of the purchased materials - Direct labor: $8,493 - Overhead costs: $3,765 Note: Assume that the beginning materials and ending work in process are zero for the month. Use the following revenue and cost information for the income statement. Note that the revenue you use will depend on the pricing level options you chose in Milestone Two. Also, assume that after accounting for weekends and other holidays, there were 20 business days in the first month of operation. For example, if you chose a sales price of $20 per collar, the actual number of collars sold in the month was 33 per day or 3320=660 per month. The other costs incurred by the business include: - General and administrative salaries Receptionist: $1,950 - Office supplies: $200 - Other business equipment: \$150 Variance At the end of the month, you find that the labor and materials spent on manufacturing collars was different from what you estimated: - The collar maker had to work nine hours a day instead of eight due to an increased demand for collars. - Because of the increased demand, the hourly rate you paid your employee for making the collars increased to $16.50. - An increase in the cost of raw material led the direct material cost per collar to increase to $10. - However, you also made and sold 60 more collars than you expected to sell in the month. You now need to determine the variance in the materials and labor cost from what you estimated in Milestone Two based on the market research data. Total Variable Costs per Collar Leashes liem High-tensile strength nylon webbin Polyesterylon ribbons Buckles made of cast hardware Price tags Total Variable Costs per Leash Total Variable Costs per Harness Milestone Two - Contribution Margin Analysis Milestone Three - Statement of Cost of Goods Sold