Find the cost of goods sold if sales total $$78,478$ for the inventory table shown below.UnitsCost perDate of purchaseRetail price Total retailpurchasedunitBeginning inventory$43$$$830$February $520$$$1,770$February $1918$$$975$March $329$$$470$Goods available for$110$saleTotal cost$$35,690$$$35,400$$$17,550$$$13,630$$$102,270$per unitvalue$$965$$$41,495$$$2,115$$$42,300$$$1,996$$$35,928$$$600$$$17,400$$$137,123$Units sold$82$Ending inventory$28$$$($Round to the nearest