I really need help finding the cost of goods manufactured.

Prior to the first month of operations ending July 31, 2016, Muzenski Industries Inc. estimated the following operating results: Sales (28,800 x $75) $2,160,000 Manufacturing costs (28,800 units): Direct materials 1,324,800 316,800 Direct labor Variable factory overhead 144,000 216,000 Fixed factory overhead Fixed selling and administrative expenses 29,400 Variable selling and administrative expenses 35,500 The company is evaluating a proposal to manufacture 36,000 units instead of 28,800 units, thus creating an ending inventory of 7,200 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses. a. 1. Prepare an estimated income statement, comparing operating results if 28,800 and 36,000 units are manufactured in the absorption costing format. Muzenski Industries Inc. Absorption Costing Income Statement For the Month Ending July 31, 2016 28,800 Units Manufactured $ 2,160,000 36,000 Units Manufactured $ 2,160,000 Sales Cost of goods sold: Cost of goods manufactured $ 2,001,600 Less inventory, July 31 Cost of goods sold Gross profit Selling and administrative expenses Income from operations