From the Following Details Provided by Segura, Inc $\begin{array}{llll}\text {Units expected to be sold:}&15,000 & 18,000 & 21,000 & 24,000 \end{array}$

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