Pharoah Company is a multi product firm. Presented below is information concerning one of its products, the Hawkeye.

Date		Transaction		Quantity		Price/Cost
1/1		Beginning inventory		1,500		$14
2/4		Purchase		2,500		21
2/20		Sale		3,000		35
4/2		Purchase		3,500		27
11/4		Sale		2,700		39

Compute cost of goods sold, assuming Pharoah uses perpetual system, moving-average cost flow.