Express Distribution markets CDs of the performing artist Fishe. At the beginning of October, Express had in beginning inventory 3,200 of Fishes CDs with a unit cost of $6. During October, Express made the following purchases of Fishes CDs.

Oct. 3		4,000	@	$7		Oct. 19		4,800	@	$9
Oct. 9		5,600	@	$8		Oct. 25		6,400	@	$10

During October, 17,440 units were sold. Express uses a periodic inventory system.

(a)

Determine the cost of goods available for sale.

Cost of goods available for sale