Please give examples for the following practice problems:

Part A:

Adelphi Company provides the following information for their first year of operations in 2018: Sales, 10,000 units @ S16 each Total production, 13,000 units Production costs per unit: Direct materials Direct labor S2.oo S2.oo Sl.oo Variable overhead Fixed manufacturing overhead S12,000 Adelphi Company uses absorption costing. Use this information to determine for Adelphi Company the FY 2018 Cost of Goods Sold. (Round & enter final answer to the nearest whole dollar)