Jedi, Inc., expects to sell 10,000 lightsabres for $24.00 each.

Costs per unit are as follows:

• Direct materials costs are $6.00
• Direct manufacturing labor is $4.00
• Manufacturing overhead is $0.80 per lightsabre.

The following inventory levels apply to 2019:

Beginning inventory Ending inventory

Direct materials 24,000 units 24,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 2,000 units 2,500 units

What will be the budgeted cost of goods sold for 2019?