The following information relates to the operations of Cruz Manufacturing during the current year: 
Based on this information, what is the company's cost of goods sold?
Definitions:
Competitive Advantage
A condition or circumstance that puts a company in a favorable or superior business position relative to its competitors.
Low-Cost Leadership
A strategy where a business aims to become the least costly producer in its industry while maintaining sufficient levels of quality.
Product Differentiation
The process of distinguishing a product or service from others in the market to make it more attractive to a particular target market.
Total Assets Turnover Ratio
A financial metric that measures the efficiency of a company's use of its assets in generating sales revenue; calculated by dividing sales revenue by total assets.
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