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General accounting question

What is the company's cost of goods manufactured for the year of this general accounting question?

Exercise 2       Make an Excel spreadsheet to compute gross wages due each employee under federal wage-hour law. See notes below. Ryan is normally paid $1,000 for a 40-hour workweek. One week, he works 46 hours.   2.Latisha is normally paid $1,200 for a 40-hour workweek. One Monday she is out sick but receives 8 hours sick pay. She then works 40 hours Tuesday–Friday.   3. Al is normally paid $500 for a 40-hour workweek. One week, he works 45 hours.   4. Lee is normally paid $1,500 for a 40-hour workweek. To make up for leaving early one Friday, he works 44 hours this week.

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The cost of goods sold is

Required information [The following information applies to the questions displayed below.] Kitimat Company manufactures winter hats that sell for $42 per unit. The following information pertains to the company's first year of operations in which it produced 40,100 units and sold 37,600 units. Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses 16 $ 16 $ $ 1 $ 2 $401,000 $247,000 9. What would have been the company's variable costing operating income if it had produced and sold 37,600 units?