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 $11,100 31,100 26,100 2,110 16,100 3,110 96,100 11,100 $ 12.00 Based on this information, what is the company's cost of goods sold? (Do not round intermediate calculations.) | Multiple Choice o $63,520 o $89,620 o $60,410 o $45,310