Martinez Distribution markets CDs of the performing artist Fishe. At the beginning of October, Martinez had in beginning inventory $3,100$ of Fishe's CDs with a unit cost of $$7.$ During October, Martinez made the following purchases of Fishe's CDs$.$

Oct. $33,875$

@ $$8$

Oct. $19$

$4,650$

@ $$10$

Oct. $9,5,425$

@ $$9$

Oct. $25$

$6,200$

@ $$11$

During October, $16,895$ units were sold. Martinez uses a periodic inventory system.

$($a$)$

Determine the cost of goods available for sale.

Cost of goods available for sale

$