Swifty Distribution markets CDs of the performing artist Unique. At the beginning of October, Swifty had in beginning inventory 2,000 of Unique's CDs with a unit cost of \$7. During October, Swifty made the following purchases of Unique's CDs. During October, 10,700 units were sold. Swifty uses a periodic inventory system. (a) Determine the cost of goods available for sale. Cost of goods available for sale $