The pillow shop sells beautifully decorated pillows for $104 each. In the first month of the year, they produced 2,200 pieces and sold 1,750. Actual fixed costs were the same as planned and other details are as follows: Variable cost of production $24 per pc Variable marketing costs $3.9 per pc Fixed production costs $13 per pc Fixed administrative costs $23 per pc Final stock Raw material Products in progress Finished products 0 0 450 Calculate cost of goods sold using the gross margin method.