The following information relates to the operations of Cruz Manufacturing during the current year: Raw materials used Direct labor wages Sales salaries and commissions Depreciation on production equipment Rent on manufacturing facilities Packaging and shipping supplies Sales revenue Units produced and sold Selling price per unit Based on this information, what is the company's cost of goods sold? Note: Do not round intermediate calculations. $ 9,600 29,600 24,600 1,960 14,600 2,960 94,600 9,600 $ 13.00