The company expects to replace the units of beginning inventory sold in April 2009 at a cost of $82 per unit and expects inventory at year-end to be between 1,500 and 2,000 units. What amount of cost of goods sold is to be recorded for the quarter ended March 31, 2009? LO3

a. $415,000.

b. $424,000.

c. $424,600.

d. $434,600.