The cost data of LOREGE INC. for the month of April 2011 shows the following: Payroll of Factory employees, net of taxes amounting to 5,600, is 33,450.00; Property taxes of Factory plant 6,000 ; Salary of security guard of factory plant 5,000; Depreciation of Office building 3,500; Depreciation of store building 4,500; Depreciation of factory plant 2,800; Total Materials purchased, (includes indirect materials of 4,000) is 40,000; Increase in Direct materials inventory 15,000.00 ; Increase in Indirect materials inventory 0; Decrease in WIP 8,900; Increase in Finished goods 12,500. What is the Cost of goods sold (COGS)