Pharoah Company sells its product for $28 per unit. During 2022 , it produced 26500 units and sold 13000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $344500 manufacturing overhead, and $79500 selling and administrative expenses. Cost of goods sold under absorption costing is \begin{tabular}{|r|} \hline$364000 \\ \hline$403000 \\ $742000 \\ $195000 \\ \hline \end{tabular}