You have been given the following information for Moores HoneyBee Corporation:

1. Net sales = $46,000,000.
2. Gross profit = $19,600,000.
3. Other operating expenses = $3,600,000.
4. Addition to retained earnings = $8,286,000.
5. Dividends paid to preferred and common stockholders = $2,300,000.
6. Depreciation expense = $2,020,000.

The firms tax rate is 21 percent. The firm's interest expense is all tax deductible.

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

Cost of goods sold =

interest expense =