The following details are provided by Jasper, Inc. Direct materials cost per unit (2 pounds per unit at $10 per pound Direct labor hours per unit Direct labor cost per hour Manufacturing overhead cost per direct labor hour Sales price per unit $20 3 hours $55 $10 $500 The company has 1,300 units in beginning Finished Goods Inventory at a cost of $195 each and units expected to be sold in first quarter is 14,000 (the company expects no ending inventory What is the amount of budgeted cost of goods sold for the first quarter?