Suppose that on December $1$

Amazon.com has three wireless speakers left in stock. All are identical, all are priced to sell at $$91.$ One of the three wireless speakers left in stock, with serial #$1012,$ was purchased on June $1$ at a cost of $$56.$ Another, with serial #$1045,$ was purchased on November $1$ for $$52.$ The last wireless speaker, serial #$1056,$ was purchased on November $30$ for $$43.$ No purchases were made in December.

$($a$)$

Calculate the cost of goods sold using the FIFO periodic inventory method, assuming that two of the three wireless speakers were sold by the end of December, Amazon's year$-$end.

Cost of goods sold using FIFO $