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During its first year of operations, Silver Company paid $12,065 for direct materials and $10,800 for production workers' wages. Lease payments and utilities on the production facilities amounted to $9,800 while general, selling, and administrative expenses totaled $3,700. The company produced 6,950 units and sold 4,300 units at a price of $7.20 a unit.
What is Silver's cost of goods sold for the year?
$ 26,565
$20,210
$32,665
$16,436
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