Wholesale Lumber Ltd. Is a firm that distributes lumber to building supply and home improvement retail stores. The firm's cost of sales for the most recent year was $43.53 million, its beginning inventory was $14.91 million, and its ending inventory was $18.24 million. Estimate Wholesale Lumber's purchases of lumber materials for the year. Wholesale Lumber's purchases of lumber materials for the year are $ million. (Round to two decimal places.)