Violet Sales Corp, reports the

year minusend

information from 2019 as follows:

Sales (35,625 units)	$285,000
Cost of goods sold	106,000
Gross margin	179,000
Operating expenses	158,000
Operating income	$21,000

Violet is developing the 2019 budget. In 2019 the company would like to increase selling prices by 3.5%, and as a result expects a decrease in sales volume of 14%. All other operating expenses are expected to remain constant. Assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost.

What is budgeted cost of goods sold for 2019?