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.

b. $228,000.

c. $252,000.

d. $168,000.

e. None of the above.