Morrow Corporation had only one job in process during MayJob X32Zand had no finished goods inventory on May 1. Job X32Z was started in April and finished during May, Data concerning that job appear below: Job X32Z Beginning balance $ 5,000 Charged to the job during May Direct materials $ 8,000 Direct labor $ 2,000 Manufacturing overhead applied $ 4,000 Units completed 100 Units sold during May 40 The company's total manufacturing overhead applied always equals its total actual manufacturing overhead. What is the cost of goods sold for May?