Skylar Company was incorporated on $\frac{1}{1}\frac{?}{?}1$ In the country of Maximus and its transactions are denominated in $M-$the currency of Maximus. Magnolia Company of Jackson, MS owns $100\%$ of Skylar's common stock. Maximus is governed by socialists who have allowed inflation to Increase at an average rate of $40\%.$ Skylar Is required to use the FIFO Inventory method. During year X$1,$ Skylar made the following inventory purchases:

$\backslash$table$[[$Date$,$Quantity,Price $(M),$X$-$rate In $US$],[\frac{1}{2}1,1,000,10,10],[\frac{4}{1}\frac{?}{?}1,2,000,12,0\mathrm{.}95],[\frac{8}{5}\frac{?}{?}2,3,000,15,0\mathrm{.}90],[\frac{12}{31}\frac{?}{?}1,,,0\mathrm{.}85]]$

During year $x2,$ Skylar sold $3,000$ units at an average price of $20M.$ The average $x-$rate for the year is $\mathrm{.}90$ Based on the above information, what is Skylar's cost of sales in US dollars?

Multiple Choice

$$29,000$

$$32,800$

$$38,250$

$$40,500$