X Company began the accounting period with \(\$ 60,000\) of merchandise, and net cost of purchases was \(\$ 240,000\). A physical inventory showed \(\$ 72,000\) of merchandise unsold at the end of the period. The cost of goods sold of Y Company for the period is:

a. \(\$ 300,000\)

d. \(\$ 168,000\).

b. \(\$ 228,000\)

e. None of the above