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.
$\begin{array}{ll}\text { Direct materials per unit } & \$ 65 \\\text { Direct labor hours per unit } & 2 \text { hours } \\\text { Direct labor rate per hour } & \$ 50 \\\text { Manufacturing overhead cost per direct labor hour } & \$ 20 \\\text { Beginning inventory units } & 1,000 \\\text { Sales price per unit } & \$ 250\end{array}$ $\begin{array}{llll}\text { First } & \text { Second } & \text { Third } & \text { Fourth } \\\text { Ouarter } & \text { Quarter } & \text { Quarter } & \text { Quarter }\end{array}$ Segura,Inc.expects no inventory units at the end of the second,third and fourth quarters.