The following costs relate to one month's activity in Martin Company: Indirect materials $ 300 Rent on factory building 500 Maintenance of equipment 50 Direct material 1,200 Utilities on factory 250 Direct labor 1,500 Selling expense 500 Administrative expense 300 Work in process inventory, beginning 600 Work in process inventory, ending 800 Finished goods inventory, beginning 500 Finished goods inventory, ending 250 Determine the Cost of Goods Sold. (Assume that the Cost of Goods manufactured was $2,000, for this part of the problem.)