Allyson Ashley makes jet skis. During the year, Allyson manufactured 87,000 jet skis. The finished goods inventory had the following units: January 1 - 25,230, December 31 - 34,061. Required: 1. How many jet skis did Allyson sell during the year? Fill in the blank: _____ units. 2. If each jet ski had a product cost of $3,600, What was the cost of goods sold last year?