30.   Conversion from LIFO to FIFO. Cat Incorporated manufactures machinery and engines for the construction, agriculture, and forestry industries. It follows U.S. GAAP and reports its results in millions of U.S. dollars ($). For the year ended December 31, 2013, it reported LIFO inventories of $7,204 million, compared to $6,351 million as of December 31, 2012. Cat’s cost of goods sold for 2013 was $32,626 million. Cat reports in the notes to its 2013 financial statements that inventories would have been $2,617 million higher as of Decem- ber 31, 2013, had it used the FIFO cost-flow assumption, and $2,403 million higher as of December 31, 2012. Compute Cat’s cost of goods sold for 2013 if the firm had used FIFO instead of LIFO.