Use the following information for The Windshield Pro, a retail merchandiser of auto windshields, to compute the cost of goods sold:
Web Site Maintenance.......$ 7,000
Delivery Expense......... 800
Freight In............. 2,700
Purchases............. 40,000
Ending Merchandise Inventory.... 5,100
Revenues............. 57,000
Marketing Expenses........ 10,100
Beginning Merchandise Inventory.... 8,200