Salon ABC orderd the following items. Year 1 Year 2 Beginning inventory 80,000 93,000 First purchased 88,000 85,000 Second purchase 54,000 62, 000 Goods available for Sale 66,000 65,000 Ending inventory 75,000 54,000 Cost of goods sold $ Calculate the cost of goods sold for the Year 2 at the end of the period.