Based on the following data, determine the cost of merchandise sold for November:

Increase in estimated returns inventory $11,900

Merchandise inventory, November 119,800

Merchandise inventory, November 30 37,900

Purchases 395,200

Purchases returns and allowances 13,400

Purchases discounts 7,900

Freight in 5,500

The cost of merchandise sold section includes the beginning inventory, plus net purchases, plus freight in, less the ending inventory.