Roland Corporation has budgeted April Sales at 2,500 units;

The Beginning Finished Goods Inventory consisted of 2,000 units;

However, Roland has desired to have 2,500 finished units on hand by the end of April.

DM inventory consisted of 800 beginning units;

and Roland desired an Ending Balance of 1,400 units;

Each finished unit required 2 units of DM and 1 hour of DL;

DM cost $3.00 per unit; DL cost $11.00 per hour;

MOH is applied at $7.00 per DL hour;

Roland has no Work in Process at the Beginning or End of the month.

Required: How much is the anticipated cost of goods manufactured for April?