Swifty Shutters has the following inventory information. Nov. 1 Inventory 40 units @ $9.00 8 Purchase 100 units @ $5.00 17 Purchase 60 units @ $9.00 25 Purchase 70 units @ $7.00 A physical count of merchandise inventory on November 30 reveals that there are 70 units on hand. Assume a periodic inventory system is used. Cost of goods sold (rounded to the nearest dollar) under the average-cost method is