A store had the following units available for sale during the year: Units Per Unit Cost Total Cost 54 $200 Jan 1 Feb 15 Inventory Purchase 108 $231 Apr 12 126 Purchase Purchase $257 $275 $10,800 $24,948 $32,382 $30,800 $98,930 Oct 21 112 400 There were 90 units left in inventory at the end of the year. What should the company report as their Cost of Goods Sold if they use the FIFO method