Allyson Ashley makes jet skis. During the year, Allyson manufactured 42,000 jet skis. Finished goods inventory had

Question:

Allyson Ashley makes jet skis. During the year, Allyson manufactured 42,000 jet skis. Finished goods inventory had the following units:
January 1 ........ 4,300
December 31 ...... 3,900

Required:
1. How many jet skis did Allyson sell during the year?
2. If each jet ski had a product cost of $2,100, what was the cost of goods sold last year?