Judson had the following data for the product it makes.

Units in Beginning Inventory		191
Units Produced		1,250
Units Sold		1,293
Selling Price per unit		$ 421
Variable production costs per unit		$ 97
Variable selling expenses per unit		$ 94
Fixed Costs
Fixed Overhead per unit produced		$ 33
Fixed Selling and Administrative		$ 147,916

Using variable costing, calculate Cost of Goods Sold.