Muscle Concrete Mixes Concrete and Trucks It to Construction Sites

Muscle Concrete mixes concrete and trucks it to construction sites. The company uses a standard costing system for the batches of concrete produced. The company has a fleet of 10 mixing trucks, each of which goes on three runs per day, 350 days per year under normal circumstances. The standard costs are as follows:
Standard costs per batch based on 1,050 batches per year Amount
Raw material - gravel, sand, cement, chemicals $1,000
Wages 400
Variable overhead - mixing truck depreciation, diesel fuel, etc. 450
Fixed overhead - depreciation on raw materials silo 400
Total production cost per batch $2,250
Opening inventory cost - all raw materials 1,000,000
Ending inventory cost - all raw material 450,000
During 2013, the company received an unusually large order for a big construction project. As a result, Muscle Concrete had to extend its operating hours and days, temporarily increasing output to 1,250 batches for the year. The company used the first-in, first-out cost flow assumption. Actual variable costs approximated standard costs per batch. Depreciation rates established at the beginning of the year remain valid for the year.
Required:
Determine the amount of cost of goods sold for 2013.