blue corp is a publically traded company and sells $2700$units of products of product at $80/$unit to blossom corp blue offers $30$ day payment terms and full refund for any undamaged product with in $90$ days $.$ the cost of the item sold is $56$ and $5\%$ of item sold are expected to be returned $.$ assuming that a preptual inventory system is used $.$ what is the cost of good sold recorded when the sale is made?