Bufford Corporation had reported the following amounts at December 31, 2025: sales revenue \(\$ 184,000\), ending inventory 11,600\), beginning inventory \(\$ 17,200\), purchases \(\$ 60,400\), purchase discounts \(\$ 3,000\), purchase returns and allowances \(\$ 1,100\), freight-in \(\$ 600\), and freight-out \(\$ 900\). Calculate the cost of goods available for sale.

a. \(\$ 69,400\).

b. \(\$ 74,100\).

c. \(\$ 56,900\).

d. \(\$ 197,700\).