BE 811 Walgreen Co., the largest drug store chain in the United States, reported inventories of $12 13 million and $6,852 million in its February 28, 2014, and August 31, 2013, balance sheets, Supplemental respectively. Cost of goods sold for the six months ended February 28, 2014, was $27,132 LIFO million. The company uses primarily the LIFO inventory method. A disclosure note reported that diSCIOSUiS; if FIFO had been used instead of LIFO, inventory would have been higher by $2,200 million and Walgreen $2,100 million at the end of the February 28, 2014, and August 31, 2013, periods, respectively. Calculate cost of goods sold for the six months ended February 28, 2014, assuming Walgreen ' LOB6 used FIFO instead of LIFO