Vaughn uses the periodic inventory system. For the current month, the beginning inventory consisted of $7100$ units that cost $$10$ each. During the month, the company made two purchases: $2800$ units at $$11$ each and $12100$ units at $$11\mathrm{.}50$ each. Vaughn also sold $12700$ units during the month. If the average$-$cost method is used, what is the amount of cost of goods sold for the month? $($Round average cost per unit to $2$ decimal places, eg$.1\mathrm{.}48.)$

$\left[\begin{array}{c}\text{\$}139094\\ \text{\$}134000\\ \text{\$}145750\\ \text{\$}139700\end{array}\right]$