From the Following Details Provided by NutShell Inc Assume That Nutshell Inc

From the following details provided by NutShell Inc., prepare the cost of goods sold budget for the year 2015.
$$\begin{array} { l l } \text { Direct material per unit } & \$ 65 \\\text { Direct labor hours per unit } & 2 \text { hours } \\\text { Direct labor rate per hour } & \$ 50 \\\text { Manufacturing overhead cost per direct labor hour } & \$ 20 \\\text { Egginning inventory units } & 1,000 \\\text { Selling price per unit } & \$ 250\end{array}$$ $$\begin{array} { l r r r r } & \text { First } & \text { Second } & \text { Third } & \text { Fourth } \\& \text { Quarter } & \text { Quarter } & \text { Quarter } & \text { Quarter } \\\text { Budgeted units to be produced } & 15,000 & 18,000 & 21,000 & 24,000\end{array}$$ Assume that Nutshell Inc. has no closing stock at the end of each month.