Wooten & McMahon Enterprises produces a product with the following per-unit costs Direct materials Direct labor Manufacturing overhead $13.00 8.80 16.50 Last year, Wooten& McMahon Enterprises produced and sold 825 units at a sales price of $74.80 each. Total selling and administrative expense was $24,200. What was the cost of goods sold last year? (Note: Round answer to two decimal places) ca. $47,500.10 Ob. $31,597.50 C. $51,000.20 Od. $14,250.50