Martinez sells its product for $81 per unit. During 2025 , it produced 120900 units and sold 105900 units. Costs per unit are: direct materials $25, direct labor $9, variable overhead $4, and variable operating expenses $2. Fixed costs are $967200 manufacturing overhead, and $75800 operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses variable costing, what will be reported as cost of goods sold? $5561400$4024200$4871400$4594200 Martinez sells its product for $81 per unit. During 2025 , it produced 120900 units and sold 105900 units. Costs per unit are: direct materials $25, direct labor $9, variable overhead $4, and variable operating expenses $2. Fixed costs are $967200 manufacturing overhead, and $75800 operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses variable costing, what will be reported as cost of goods sold? $5561400$4024200$4871400$4594200