The Tinted View, a retail merchandiser of auto windshields, has the following information:
Web site maintenance . . . . . . . $ 7,100
Delivery expense . . . . . . . . . . . . . . 900
Freight in . . . . . . . . . . . . . . . . . . . 2,900
Purchases . . . . . . . . . . . . . . . . . . 39,000
Ending inventory . . . . . . . . . . . . . 4,900
Revenues . . . . . . . . . . . . . . . . . . 57,000
Marketing expenses . . . . . . . . . . . 9,900
Beginning inventory . . . . . . . . . . 7,900
Requirement
1. Compute The Tinted View's cost of goods sold.