You have been given the following information for Moore's HoneyBee Corp.: a. Net sales = $44,000,000. b. Gross profit = $19, 400,000. c. Other operating expenses = $3, 400,000. d. Addition to retained earnings = $5, 400,000. e. Dividends paid to preferred and common stockholders = $2, 100,000. f. Depreciation expense = $2,000,000. The firm's tax rate is 36 percent. Calculate the cost of goods sold for Moore's HoneyBee Corp. (Answer in dollar amount)