q.29) A firm uses backflush costing on a direct costing basis. It incurs the following costs this period (the firm has NO fixed overhead costs).

- Direct materials costs: $15,659 - Direct labor costs: $20,948 - Variable overhead costs: $19,889 The firm's total units (completed and in process) is 1,927. The firm has 26 units in process and 38 unsold units in finished goods. The firm has $509 of unused raw materials left over at the end of the period. What is the balance of the Cost of Goods Sold account BEFORE the firm backflushes costs to inventory accounts? (ROUND YOUR ANSWER TO THE NEAREST CENT)