From the Following Details Provided by Segura,Inc Segura, Inc

From the following details provided by Segura,Inc.,prepare the cost of goods sold budget for the year.
$\begin{array}{ll}\text { Direct materials per unit } & \$ 65 \\\text { Direct labor hours per unit } & 2 \text { hours } \\\text { Direct labor rate per hour } & \$ 50 \\\text { Manufacturing overhead cost per direct labor hour } & \$ 20 \\\text { Beginning inventory units } & 1,000 \\\text { Sales price per unit } & \$ 250\end{array}$
$$\begin{array} { r r r r } &\begin{array} { r } \text { First } \\\text { Quarter }\end{array} & \begin{array} { r } \text { Second } \\\text { Quarter }\end{array} & \begin{array} { r } \text { Third } \\\text { Quarter }\end{array} & \begin{array} { r } \text { Fourth } \\\text { Quarter }\end{array} \\\hline\text { Units expected to be sold: }& 15,000 & 18,000 & 21,000 & 24,000\end{array}$$
Segura, Inc. expects no inventory units at the end of the second, third and fourth quarters.