The following information was derived from the 2010 accounting records of Perez Co.: Perez's Goods Perez's Central Warehouse Held by Consigness Beginning inventory $130,000 14,000 Purchases 575,000 70,000 Freight-in 10,000 Transportation to consignees 5,000 Freight-out 30,000 8,000 Ending inventory 145,000 20,000 What is the cost of sales for 2010