Cost of Goods Sold

Allyson Ashley makes jet skis. During the year, Allyson manufactured 99,000 jet skis. Finished goods inventory had the following units:

January 1	25,740
December 31	37,323

Required:

1. How many jet skis did Allyson sell during the year? fill in the blank 1 units

2. If each jet ski had a product cost of $3,400, what was the cost of goods sold last year? $fill in the blank 2