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An entity has the following inventory transactions for an item of inventory: Opening Inventory: 114 units @ $11 Purchase 1: 210 units @ $13 Sale

An entity has the following inventory transactions for an item of inventory:

Opening Inventory: 114 units @ $11

Purchase 1: 210 units @ $13

Sale 1: 61 units

What is the cost of goods sold assuming the entity uses the periodic weighted average method (round to the nearest whole dollar)?

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