During its first year of operations, Silverman Company paid $11,440 for direct materials and $9,900 for production workers' wages. Lease payments and utilities on the production facilities amounted to $8,900 while general, selling, and administrative expenses totaled $4,400. The company produced 5,600 units and sold 3,400 units at a price of $7.90 a unit. What is Silverman's cost of goods sold for the year? (Do not round intermediate calculations.) A)$30,240 B)$25,740 C)$15,628 D)$18,360