The following information was taken from Company's accounting records for the current year: Decrease in raw materials -500,000; Increase in goods in process inventory -800,000; Decrease in finished goods inventory -1,000,000; Raw materials purchased -20,000,000; Direct labor payroll -5,000,000; Factory overhead -4,000,000; Freight out -1,500,000; Freight in -2,300,000. What is the cost of goods sold?