sarasota sells its product for $80 per unit . during 2025 it produced 1231500 units and sold 106500 units costs per units are direct material 426, DIRECT LABOR $9, variable overhead $4 and variable operating expenses $2. fixed cost are $972000 manufacturing overhead, and $76000 operating expenses . assuming no variance were reported no beginning inventory exists and the company uses variable costing what will be reported as cost of goods sold