Martinez Distribution markets CDs of numerous performing artists. At the beginning of March, Martinez had in beginning inventory

$3,100$ CDs with a unit cost of $$7.$ During March, Martinez made the following purchases of CDs$.$

During March $17,000$ units were sold. Martinez uses a periodic inventory system.

$($a$)$

Determine the cost of goods available for sale.

Cost of goods available for sale $

eTextbook and Media