Hill & Scott Company makes financial calculators. During the current year, Hill & Scott manufactured $106,700$ financial calculators. Finished goods inventory had the following units on hand:

January $1$: $1,386$ units

December $31$: $1,144$ units

If each financial calculator had a per$-$unit product cost of $$130,$ what was the cost of goods sold in the current year?

$$ $$13,902,460$

$$10,864,000$

$$11,005,120$

$$10,839,360$