Arbor Corporation had reported the following amounts at December 31, 2010: Sales \(\$ 184,000\); ending inventory \(\$ 11,600\); beginning inventory \(\$ 17,200\); purchases \(\$ 60,400\); purchase discounts \(\$ 3,000\); purchase returns and allowances \(\$ 1,100\); freight-in \(\$ 600\); freight-out \(\$ 900\). Calculate the cost of goods available for sale.

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

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

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

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