Given the following information for a retailer, compute the cost of goods sold.

Ending inventory........................................................................................................ $ 5,500

Website maintenance.................................................................................................. $ 7,300

Revenues.................................................................................................................... $ 63,000

Freight- in.................................................................................................................. $ 3,300

Import duties.............................................................................................................. $ 700

Marketing expenses................................................................................................... $ 12,000

Delivery expenses...................................................................................................... $ 1,600

Purchases.................................................................................................................... $ 45,000

Beginning inventory................................................................................................... $ 3,600