Frame Shop wants to know the effect of different inventory costing methods on its financial statements. The company uses the periodic inventory system. Inventory and purchases data for September follow. Units Unit Cost Total Cost September 1 Beginning inventory 2,800 $16.00 $44,800 4 Purchase 1,800 $16.40 29,520 9 Sale (1,900) If Frame First uses the weighted-average-cost method, the cost of the goods sold will be: