Bufford Corporation had reported the following amounts at December 31, 2012: 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;
freight-out $900. Calculate the cost of goods available for sale.

(a) $69,400.

(c) $56,900.

(b) $74,100.

(d) $197,700.