Cost of Goods Sold

Allyson Ashley makes jet skis. During the year, Allyson manufactured 116,500 jet skis. Finished goods inventory had the following units:

January 1	15,145
December 31	21,960

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 $2,200, what was the cost of goods sold last year? $fill in the blank 2