You have been given the following information for Moores HoneyBee Corp.:

a.	Net sales = $36,000,000.
b.	Gross profit = $18,600,000.
c.	Other operating expenses = $2,600,000.
d.	Addition to retained earnings = $4,600,000.
e.	Dividends paid to preferred and common stockholders = $2,600,000.
f.	Depreciation expense = $2,870,000.
	The firms tax rate is 36 percent.

Calculate the cost of goods sold and the interest expense for Moores HoneyBee Corp.

Cost of goods sold $___________?

Interest expense $____________?