Date of purchase Units purchased Cost per Find the cost of goods sold if sales total $78,904 for the inventory table shown below. Total retail unit Total cost Retail price per unit value Beginning inventory 40 $860 $34,400 $965 $38,600 February 5 21 $1,770 $37,170 $2,105 $44,205 February 19 15 $955 $14,325 $2,016 $30,240 March 3 28 $470 $13,160 $600 $16,800 Goods available for 104 $99,055 $129,845 sale Units sold 81 Ending inventory 12 23 S (Round to the nearest cent as needed.)