The following information is for Benitez Company for Year $2$:

Beginning inventory $320$ units @ $$27$

Purchase April $8160$ units @ $$34$

Purchase September $12270$ units @ $$38$

Sales $630$ units @ $$54$

Required:

Assuming that Benitez uses the FIFO cost flow method,

a$)$ How much product cost would be allocated to cost of goods sold?