Cost of Goods Sold Allyson Ashley makes jet skis. During the year, Allyson manufactured 94,000 jet skis. Finished goods inventory had the following units: January 1 December 31 Required: 6,800 7,200 1. How many jet skis did Allyson sell during the year? units 2. If each jet ski had a product cost of $2,200, what was the cost of goods sold last year?