Flash Company uses the FIFO cost method in a periodic inventory system. At December 31, 2021, the accounting records provided the following information: (1) Inventory, December 31, 2020: 2,300 units with a unit cost of $8 each. (2) Purchase, April 1, 2021: 5,000 units with a unit cost of $9 each. (3) Purchase, July 31, 2021: 3,000 units with a unit cost of $7 each. (4) Inventory, December 31, 2021: 4,000 units. What is the total cost of sales in 2021?