Nash Marine Products began the year with $12$ units of marine floats at a cost of $$11$ each. During the year, it made the following

purchases: May $5,27$ units at $$17$; July $16,18$ units at $$21$; and December $7,23$ units at $$25.$ Assume there are $30$ units on hand at th

end of the period. Nash uses the periodic system.

$($a$)$

Determine the cost of goods sold under FIFO.

Cost of good sold $