Walton Glass Company makes stained glass lamps. Each lamp that it sells for $315.80 per lamp requires $17.20 of direct materials and $72.00 of direct labor. Fixed overhead costs are expected to be $190,500 per year. Walton Glass expects to sell 1,000 lamps during the coming year. Selling and administrative expenses were zero.

How do you find the cost of goods sold for the different units for the absorption method?