Your company had sales of $102,855 this year and cost of goods sold of $74,296. The company's depreciation was 7,098, the Net Income was 16,558. Cash was 26,110. Accounts Receivable was 12,365 and Inventory was 5,049. You forecast sales to increase to $140,015 next year. Using the percent of sales method, forecast next years cost of goods sold?

NOTE: Submit your answers with 4 decimals after the dot.