Pennys direct material cost is $7 per unit. The direct labor rate is $13 per hour and each units takes 1/4 hour to produce. Variable manufacturing overhead is $4 per unit and total budgeted fixed overhead is $8400. A sales commission of $3 is paid on each unit. If Penny expects to produce 3700 units and sell 1100 units, what is the total budgeted cost of goods sold ? Round your answer to the nearest dollar.