Trying to find cost of goods sold for year 1, 2, and 3

Required information {The following information applies to the questions displayed below] O'Brien Company manufactures and sells one product. The following information pertains to each ofthe company's first three years of operations: Variable costs per unit: Manufacturing: Direct materials $ 29 Direct labor $ 15 Variable manufacturing overhead $ 3 Variable selling and administrative $ 3 Fixed costs per year: Fixed manufacturing overhead 5 518,800 Fixed selling and administrative expenses 5 198,800 During its first year of operations, O'Brien produced 93,000 units and sold 78,000 units. During its second year of operations, it produced 80,000 units and sold 90,000 units. In its third year, O'Brien produced 86,000 units and sold 81,000 units. The selling price ofthe company's product is $72 per unit. 3. Assume the company uses absorption costing and a FIFO inventory flow assumption {FIFO means firstin firstout. In other words, it assumes that the oldest units in inventory are sold first}