solve for cost of goods sold

Conan Company produces sporting equipment. In 2021 , the first year of operations, Conan produced 25,000 units and sold 18,000 units. In 2022 , the production and sales results were exactly reversed. In each year, selling price was $100, variable manufacturing costs were $40 per unit, variable selling expenses were $8 per unit, fixed manufacturing costs were $540,000, and fixed administrative expenses were $200,000