Marx Manufacturing produces snow shovels. The selling price per snow shovel is $$29\mathrm{.}00.$ There is no beginning inventory.

Costs involved in production are:

Direct material

$$4\mathrm{.}00$

Direct labor

$4\mathrm{.}00$

Variable manufacturing overhead

$2\mathrm{.}00$

Total variable manufacturing costs per unit

$$10\mathrm{.}00$

Fixed manufacturing overhead per year

$$245,250$

In addition, the company has fixed selling and administrative costs of $$170,800$ per year.

During the year, Marx produces $54,500$ snow shovels and sells $49,310$ snow shovels.

What is cost of goods sold using full and variable costing?