Units Produced: Product A: $45,000$; Product B: $80,000$

$-**$

Overhead Cost per Unit: Product A:

Product B:

DM per unit: $$25\mathrm{.}00$

DM per unit: $$18\mathrm{.}50$

DL per unit: $$12\mathrm{.}75$

DL per unit: $$20\mathrm{.}00$

Total Cost per unit:

Total Cost per unit:

I. If $7,000$ units of product A are sold and $19,000$ units of $B$ are sold, what will be the total debit to COGS?