The following information was available from the inventory records of Swifty Corporation for January: Units Unit Total Cost Cost Balance at 8,800 $9.75 $85,800 January 1 Purchases: January 5,800 10.21 59,218 6 January 8,100 10.67 86,427 26 Sales January 7 (7,600) January 31 (10,900) Balance at January 31 4,200 Assuming that Swifty uses a perpetual inventory system, what should be the cost of goods sold at January 31, using the moving average cost method? (round per unit amounts to nearest cent -- 2 decimal places)