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Splish Brothers Inc. markets CDs of numerous performing artists. At the beginning of March, Splish Brothers had in beginning inventory 2,700 CDs with a unit cost of \$7. During March, Splish Brothers made the following purchases of CDs. During March 11,600 units were sold. Splish Brothers uses a periodic inventory system. (a) Determine the cost of goods available for sale. Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) $