How is the $83600000 cost of goods sold expense of Company X determined?Company

How is the $83600000 cost of goods sold expense of Company X determined?Company XPer UnitTotalsOperating Profit Report for YearSales volume in Units110000Sales Revenue$1400.00$154000000Cost of Goods Sold Expense (see below)-760-83600000Gross Margin$640.00$70400000Variable Operating Expenses-300-33000000Contribution Margin$340.00$37400000Fixed Operating Expenses-21450000Operating Profit$15950000Manufacturing Activity Summary for YearPer UnitTotalsAnnual Production Capacity in Units150000Actual Output in Units120000Raw Materials$215.00$25800000Direct Labor12515000000Variable Manufacturing Overhead Costs708400000Total Variable Manufacturing Costs$410.00$49200000Fixed Manufacturing Overhead Costs35042000000Product Cost and Total Manufacturing Costs$760.00$91200000