Sunland uses the periodic inventory system. For the current month, the beginning inventory consisted of 7400 units that cost $14.00 each. During the month, the company made two purchases: 2900 units at $15.00 each and 11800 units at $15.50 each. Sunland also sold 12900 units during the month. Using the average cost method, what is the amount of cost of goods sold for the month?
(Round average cost per unit to 2 decimal places, e.g. 1.48.)
a.$192597.
b.$193500.
c.$199400.
d.$187400.